Otseje, I. J., A. R. Oshageny, O. A. Ogoh, and I. R. Chikodi. “CLIMATE RELATED FINANCIAL LOSSES AND REPORTING CHALLENGES IN NIGERIA’S OIL AND GAS SECTOR: IMPAIRMENT, PROVISIONS, CONTINGENT LIABILITIES, AND SUSTAINABILITY DISCLOSURE”. IJO -International Journal of Business Management ( E:ISSN 2811-2504 ) (P.ISSN: 2384-5961), Vol. 9, no. 10, Oct. 2026, pp. 01-18, https://ijojournals.com/index.php/bm/article/view/1366.