Susan Omeh in her article, Unlocking Impact Financing in Nigeria: A Guide to Funding, sheds light on the various financing options available for impact and sustainable projects in Nigeria. In doing this, Omeh analyses the laws and incentives applicable to such projects while also proffering the best approach for compliance. With environmental, social and governance considerations taking a more centralized stage globally, the need to ease financing options for impact-related projects is becoming increasingly necessary for developing countries such as Nigeria. Although the bane of impact projects and sustainable infrastructure development in Nigeria is often tied to financing, a greater challenge lies in the nonuse of commercially viable finance options (allowing maximum profit while promoting impact) and the absence of clear regulatory framework(s) to maximize the utilization of impact funds. The bottom-line effect is often a movement in circles with an organization/investor reverting, at the end of an impact project, to the position it was before the financing and construction of the impact project.