The National Environmental Standards and Regulations Enforcement Agency (NESREA), was established by Act 25 of 2007. One of the responsibilities of NESREA is to ensure that the regulated community complies with all environmental laws and regulations in Nigeria.

It will be recalled that the National Guidelines for Environmental Audit in Nigeria was first published in 1999 by the then Federal Environmental Protection Agency (FEPA). The review of the Guidelines was done in 2011 by NESREA. However, another review has become necessary due to various emerging trends and issues bearing on the environment. The review also places NESREA in a better stead to ensure proper environmental auditing of the regulated community, as well as assist the regulated community to carryout mandatory and voluntary self-audit of their facilities.