This is a Category B project according to IFC’s Policy on Environmental and Social Sustainability as the Environmental and Social (E&S) impacts associated with the project's footprint is relatively small and largely confined to the physical footprint of the generation sites and the distribution network right-of-way within established communities. Key E&S risks and issues associated with the Projects are: (i) implementation effectiveness of Company’s E&S management system (ESMS) and staffing to manage decentralized operations across a large field-based network especially the SHS component in line with IFC PSs requirements; (ii) assurance of fair, safe and healthy working conditions for workers in compliance with country’s labor laws and IFC PS2 requirements, including Gender-Based Violence (GBV) and Sexual Exploitation, Abuse, and Sexual Harassment (SEAH) for direct, contractor workers and SHS distributors and agents; (iv) occupational, health and safety management, especially during construction; (v) supply chain management; (vi) hazardous materials and waste management, with a specific focus on the end-of-life management of lithium-ion batteries, solar PV panels and general electronic waste in line with World Bank Group (WBG) Environment, Health and Safety (EHS) Guidelines; (vii) community health, safety and security in the context of Northern Nigeria and extent of the SHS program, and ; (viii) stakeholder engagement.