Most Nigerian organisations are not underperforming because of the economy. They are underperforming because of decisions, or the absence of them. The DSP Nigerian Organisational Performance Report 2026 examines the three structural gaps that separate high-performing Nigerian organisations from the rest: strategic clarity, people capability, and technology fit. Across 340 organisations assessed by the DSP Research & Advisory Team, the pattern is consistent and the cost is measurable. Strategy is treated as a document exercise. Workforce development is episodic and underfunded. Technology is bought without diagnosis and operated below capacity. This report names the gaps, quantifies the cost, and prescribes what serious organisations should do next.