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Smalt Advisory & Institutional Services

SIRAT·CRS

Institutional Resilience & Climate Readiness Diagnostic

"Know your structural vulnerabilities — and your
climate-disclosure exposure — before scrutiny does."

IRS+CRS
Dual
Scores
9
Indicator
Modules
100
Point
Scale (×2)
R.COREN
Registered
Engineer
Dual-Score Diagnostic
IRS · CRS
Institutional Resilience + Climate Readiness · 0–100 each
80–100
Low Risk
60–79
Moderate Risk
40–59
High Risk
0–39
Critical Risk
⚠️
Hidden Structural Gaps Nigerian institutions in Oil & Gas, Mining, and Manufacturing often carry governance and compliance vulnerabilities invisible until an external event forces exposure.
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When Scrutiny Arrives Regulators, JV counterparties, DFI financiers, and auditors all conduct structured due diligence. Unpreparedness at that moment has legal, commercial, and reputational consequences.
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SIRAT Changes the Dynamic An independent, research-grade assessment by a COREN-registered PhD engineer — before the scrutiny arrives. Proactive. Evidenced. Actionable.

Credentials that
anchor the methodology

SIRAT and CRS are designed, delivered, and signed off personally by Engr. Ibrahim Muntaqa Tijjani Usman — a COREN-registered Civil Engineer, PhD in Environmental Engineering & Management, and Lecturer in the Department of Agricultural and Environmental Engineering at Bayero University Kano, Nigeria.

Engr. I.M.T. Usman is currently completing a UKRI–Ayrton Fund postdoctoral research term at Universiti Teknologi PETRONAS (UTP), Malaysia, on a Queen's University Belfast-led international collaboration with Universiti Malaya. The Ayrton Fund is the UK government's flagship climate and clean-energy R&D programme for low- and middle-income countries.

Every assessment draws on active research-grade methodology. The traceability and technical-evidence pillars are anchored in ISO 14040/44 Life Cycle Assessment — applied daily in UKRI-funded international research and published in a peer-reviewed Q1-ranked journal (JIF 4.3). Governance and verifiability pillars are grounded in Nigerian regulatory frameworks: COREN Act, PIA 2021, NUPRC, NIMASA, NESREA, and CAMA 2020. The CRS module anchors in ISSB IFRS S2, GHG Protocol, ISO 14001, and the EU CBAM Regulation 2023/956.

SIRAT and CRS are not checklists produced by a generalist. They are structured diagnostic frameworks — built, tested, and delivered by a registered professional engineer with seven years of academic teaching at a Nigerian federal university and research conducted across Nigeria, Malaysia, and the United Kingdom.

IU
Engr. Ibrahim Muntaqa Tijjani Usman
PhD · Lecturer, Agricultural & Environmental Engineering
Bayero University Kano, Nigeria (2018–present)
Currently UKRI–Ayrton Postdoctoral Research Associate at UTP Malaysia
R.CORENRegistered Civil Engineer, Council for the Regulation of Engineering in Nigeria
GMICEGraduate Member, Institution of Civil Engineers, United Kingdom
LESGILicensed ESG Reporter, The ESG Institute
Grad. Eng.Graduate Environmental Engineer, Board of Engineers Malaysia (BEM)
Grad. Tech.Graduate Technologist (Green Technology), Malaysia Board of Technologists (MBOT)
LCA Expert (ISO 14040/44) ISO 9001:2015 ISSB IFRS S1/S2 GHG Protocol CBAM Methodology ESG Integrated Reporting Q1 Published Research Gold Award · MTE 2025 PETRONAS CHESS 2024 Winner
Gold Award — Plant-Based Polymer Innovation · Malaysia Technology Expo 2025
Winner, Circular Economy Category · PETRONAS CHESS Innovation Challenge 2024
GOT Award — PhD completed within minimum timeframe · UTP 2025
Published research in a Q1-ranked peer-reviewed journal (JIF 4.3) · Elsevier 2026

Four Pillars. One Score.

Each pillar is assessed across a set of weighted indicators using a structured maturity framework developed by Engr. I.M.T. Usman. The weighted result produces the Institutional Resilience Score (IRS) — a single, defensible number out of 100.

30%
G
Governance Integrity
↳ COREN Act · CAMA 2020 · Board Qualifications
Board composition and qualifications, governance policy framework, accountability structures, conflict of interest management, and regulatory licence compliance.
25%
T
Traceability
↳ ISO 14040/44 LCA · ISO 9001:2015 · Audit Trail
Documentation of institutional achievements, project and performance records, financial statement auditability, and data integrity for external verification.
25%
V
Verifiability
↳ NESREA · NUPRC · ISO Certifications · HSE
Independently verifiable regulatory licences, third-party certifications, audit records, HSE compliance documentation, and environmental management systems.
20%
TE
Technical Evidence
↳ Engineering Records · Asset Registers · R&D
Consolidated technical data, engineering design and operational documentation, asset registers, and substantiated technical performance evidence.

All assessments delivered and signed by Engr. I.M.T. Usman · PhD · R.COREN · The full assessment framework is shared with clients under NDA.

Five Indicators.
One Climate Readiness Score.

Parallel to SIRAT but methodologically independent, the Climate Readiness Score (CRS) module assesses an institution's preparedness for the climate and environmental disclosure pressures of 2026 — CBAM, ISSB IFRS S2, NGX Sustainability Disclosure, and DFI environmental safeguards.

Indicator C1
Indicator C2
Indicator C3
Indicator C4
Indicator C5
C1
GHG Inventory Maturity
↳ GHG Protocol · ISO 14064-1 · IPCC AR6
Scope 1, 2, and material Scope 3 GHG emissions inventory, with location-based and market-based dual disclosure for Scope 2.
C2
Climate-Related Financial Disclosure
↳ ISSB IFRS S2 · TCFD · NGX SDG
Climate-related governance, strategy, scenario analysis, transition planning, and metrics aligned with ISSB or TCFD frameworks.
C3
Environmental Compliance & EMS
↳ ISO 14001 · NESREA · Climate Change Act 2021
Environmental management system maturity, NESREA compliance currency, EIA Act adherence, and continuous improvement evidence.
C4
Sustainability Disclosure Framework
↳ GRI · SASB · ISSB S1 · NGX SDG
Adoption depth of recognised sustainability disclosure frameworks; double-materiality assessment; external assurance status.
C5
Border-Mechanism & Trade Exposure
↳ EU CBAM 2023/956 · UK CBAM · ISO 14040/44
Readiness for CBAM and equivalent border-adjustment mechanisms; installation-specific embedded-emissions methodology for regulated-product exports.
⚖️
The IRS and CRS scores are reported side by side in the Combined Outlook — a four-quadrant view that identifies the appropriate engagement pathway based on the institution's combined institutional and climate posture. Q2 (Strong Institution + Climate Gap) is the most common finding for Nigerian industrial operators in 2026 and routes naturally to the LCA-led Environmental Impact Report follow-on engagement.

CRS module developed by Engr. I.M.T. Usman · Anchored in ISSB IFRS S2, GHG Protocol, ISO 14001, and EU CBAM Regulation 2023/956 · Full methodology shared under NDA.

LCA-led Environmental
Evidence Practice

Where CRS Desktop Reviews identify specific high-priority gaps — typically GHG inventory completeness, ISSB S2 metrics, or CBAM-grade embedded-emissions methodology — Smalt Advisory's LCA practice delivers the technical evidence dossier that closes the gap.

The LCA practice complements SIRAT and CRS as the technical-evidence engine. It produces ISO 14040/44-compliant Environmental Impact Reports, ESG Integrated Reports under GRI Universal Standards 2021 + ISSB IFRS S1/S2, and CBAM-ready embedded-emissions dossiers for regulated-product exporters in cement, oil and gas, mining, and manufacturing.

Engagements typically run 6 to 10 weeks, deliver a 30–45 page Environmental Impact Report covering seven impact categories (carbon, energy, eutrophication, acidification, human toxicity, fossil resource depletion, water consumption), and produce intensity metrics per functional unit defensible in front of regulatory, DFI, and assurance-provider review. Pricing for LCA-led engagements is provided in the formal proposal following a CRS Desktop Review or scoping conversation.

Technical Evidence Infrastructure
SMALTLAB · ISO 14040/44
LCA Impact Calculator
Deterministic LCIA engine with 119 peer-reviewed factors across IPCC AR6, CML, USEtox, ecoinvent, DEFRA, IMO, and EPA sources. Seven impact categories. GHG Protocol Scope 2 dual disclosure.
SMALTLAB · ML PREDICTION
SLCAT Prediction Engine
Machine-learning approximator trained on Calculator outputs. Validated R² ≥ 0.999 across all seven impact categories. Enables daily-resolution LCA over multi-year operational datasets.
SMALTLAB · DELIVERABLES
Report Generator
Reproducible production of Environmental Impact Reports and ESG Integrated Reports aligned with GRI 2021, ISSB IFRS S1/S2, and SASB standards. Version-controlled, audit-ready.

LCA practice methodology is anchored in published Q1 peer-reviewed research (Elsevier 2026) and seven years of academic teaching at Bayero University Kano, Department of Agricultural and Environmental Engineering.

From first contact
to reform roadmap

1
Desktop Review (Entry Point)
Preliminary desk-based assessment using publicly available information. Choose SIRAT (institutional resilience), CRS (climate readiness), or the Combined Review. Produces an indicative score and identifies critical gaps. Completed remotely — no document sharing required at this stage.
2
Scoping & NDA
Engagement scope confirmed. Non-Disclosure Agreement signed. Formal document request list issued. Engagement terms agreed.
3
Document Review & On-Site Assessment
Submitted documents assessed against SIRAT framework standards. On-site interviews, observations, and structured scoring conducted by the principal consultant.
4
Analysis & Report Preparation
IRS and/or CRS scores calculated with full pillar/indicator-level findings. Combined Outlook quadrant interpretation prepared (where both scores commissioned). Institutional Resilience Report or Climate Readiness Report drafted, reviewed, and signed by Engr. I.M.T. Usman (R.COREN).
5
Debrief, Delivery & Reform Roadmap
Executive debrief to board or senior leadership. Full report delivered. Prioritised 3-tier Reform Roadmap presented (institutional and/or climate). For Q2 quadrant findings — strong institution with climate gap — the LCA-led Environmental Impact Report follow-on engagement is scoped. Completion fee (50%) invoiced. 30-day queries support begins.
What You Receive
Independent external assessment — no internal bias or conflict of interest
Institutional Resilience Score (IRS) and/or Climate Readiness Score (CRS) out of 100, with full breakdown
Formal report (Resilience or Climate Readiness) with pillar/indicator-level findings and evidence basis
Combined Outlook quadrant interpretation (where both scores commissioned)
Prioritised Reform Roadmap — Tier 1 (immediate), Tier 2 (medium-term), Tier 3 (strategic)
Regulatory consequence analysis — risks mapped to applicable Nigerian and international law
JV, DFI, ISSB, and CBAM readiness assessment — gaps mapped to disclosure and due diligence frameworks
Executive debrief to board or senior leadership team
Report signed by Engr. I.M.T. Usman, R.COREN — legally recognised professional authority
ESG-ready output — applicable to IFC, AfDB, Afreximbank, and BoI due diligence requirements
Recommended engagement pathway — including referral to LCA-led EIR for Q2 climate-gap findings
30-day post-delivery queries support
All engagements governed by a signed Non-Disclosure Agreement. Client data is never shared or referenced publicly without explicit written consent.

Two entry points.
Same diagnostic discipline.

SIRAT Desktop Review and CRS Desktop Review are both desk-based diagnostic instruments completed remotely, with no document sharing required. Choose the entry point that matches the buyer-side pressure most acute for your institution. Fees for further products are provided in the formal engagement proposal.

Entry Product Small
1–50 staff
Medium
51–200 staff
Large
200+ staff
SIRAT Desktop Review Institutional Resilience
Four-pillar institutional assessment · Governance, Traceability, Verifiability, Technical Evidence · Indicative IRS score (0–100) + critical gaps identified · No document sharing required
$3,500 $5,500 $7,500
CRS Desktop Review Climate Readiness
Five-indicator climate-disclosure assessment · GHG Inventory, ISSB S2, EMS, Sustainability Frameworks, CBAM/Trade Exposure · Indicative CRS score (0–100) + critical gaps identified · Recommended for cement, manufacturing, and CBAM-exposed exporters
$3,500 $5,500 $7,500
SIRAT–CRS Combined Desktop Review Recommended
Both modules in one engagement · Combined Outlook quadrant interpretation · Recommended engagement pathway · Best value for institutions facing both governance and climate-disclosure scrutiny
$5,500 $8,500 $11,500
Further products: SIRAT Diagnostic · CRS Diagnostic · LCA-led Environmental Impact Report · Reform Advisory · Annual Review
Fees for all further products are provided in the formal engagement proposal following a Desktop Review. Contact us to begin →
Fees in USD · NGN equivalent at CBN rate on invoice date · Tier by staff headcount · All engagements governed by NDA

Built for Nigeria's
resource industries.

Oil & GasUpstream E&P, midstream logistics, crude barging, maritime operations. NUPRC/OGISP compliance, PIA 2021, NIMASA, COREN Act, and ISSB S2 climate disclosure frameworks applied.
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Cement & Construction MaterialsCement, clinker, lime, aggregates. CBAM exposure quantification, embedded-emissions methodology, NGX SDG compliance, ISSB IFRS S2 alignment for listed operators.
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Mining & ExtractivesGold, limestone, coal, and solid minerals. COMEG, Mining Act compliance, environmental licensing, JORC/SAMREC readiness, and DFI environmental safeguard alignment.
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Manufacturing & IndustrialPetrochemicals, FMCG, fertilisers, industrial processing. NGX listing compliance, NCCG 2018, DFI safeguards, ISO certification readiness, and CBAM exposure for EU-bound exporters.
Who Commissions SIRAT & CRS
Boards and CEOs preparing for JV negotiations, external due diligence, or NGX listing — who need to know their institutional posture before a counterparty finds the gaps first.
Heads of Sustainability and ESG preparing for ISSB IFRS S2 first-time disclosure, NGX SDG submissions, or DFI environmental safeguard reviews — who need a structured climate-readiness diagnostic before reporting cycles begin.
CFOs and Investor Relations leads seeking DFI financing from IFC, AfDB, Afreximbank, or BoI — where environmental, social, and governance safeguards are non-negotiable.
Cement, manufacturing, and exporters to EU markets facing the EU CBAM full-liability window opened in January 2026 — who need installation-specific embedded-emissions methodology, not industry-default values.
Independent directors and audit committees seeking an objective third-party view of institutional compliance, governance integrity, and climate-disclosure maturity.
Indigenous operators approaching licence renewal with NUPRC, NPA, or NESREA — who need to demonstrate technical, governance, and environmental management competency.
SIRAT and CRS are sector-agnostic in their frameworks but Nigeria-specific in their regulatory anchoring. Every consequence analysis references the applicable Nigerian or international statute directly.

Ready to know your
institutional and climate posture?

The starting point is a Desktop Review — SIRAT, CRS, or both. Each is a desk-based diagnostic completed remotely, with no document sharing required. You receive an indicative score and your critical gaps identified, within the agreed timeframe.

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Legal EntitySMALTLAB LTD · RC: 8996465 · Federal Republic of Nigeria
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PrincipalEngr. I.M.T. Usman · PhD · R.COREN · GMICE · LESGI
Lecturer, Bayero University Kano (2018–present)
Request an Assessment
Your enquiry is confidential. No information will be shared without your consent.
Enquiry Received
Thank you. Engr. I.M.T. Usman will respond personally within 2 business days to discuss your assessment requirements.