Business Environment Reports (BERs) disseminate the results and findings of research and analyses of the conditions for private enterprise and doing business across Nigerian states. The report series is aimed at providing the scientific evidence base for constructive dialogue between state governments, private sector and civil society. The series, which intend to stimulate policy advocacy and greater attention to the critical role of state governments in promoting competitive private enterprise, will be updated on a regular basis to reflect new developments and changing performance of the business environment across Nigerian states.