Accounting for Peace and Environmental Justice: Toward a Multi-Dimensional Sustainability Model

Olayinka Odunayo Akinlade, Odewole Olabisi Bolarinwa, Akinade Adebisi and Nurudeen Olarenwaju
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Olayinka Odunayo Akinlade: School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.
Odewole Olabisi Bolarinwa: School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.
Akinade Adebisi: School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.
Nurudeen Olarenwaju: School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.

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Abstract: This study investigates how peace and environmental justice can be integrated into sustainability accounting to create a multi-dimensional reporting model. Using a quantitative survey of 120 professionals across corporate, governmental, and nonprofit sectors in sub-Saharan Africa, data were analyzed with SPSS to examine patterns in sustainability disclosure. Results show that only 47.5% of organizations include environmental justice indicators, and just 25.8% track impacts on marginalized groups. Strong correlations were found between justice-oriented reporting and stakeholder inclusion (r = 0.61), as well as with conflict sensitivity (r = 0.58). Additionally, sustainability reporting was positively correlated with community trust (r = 0.63) and negatively with conflict frequency (r = 0.56). These findings support the need for a new sustainability accounting model that includes peacebuilding and equity metrics. The study recommends expanding reporting frameworks, training accounting professionals, and mandating justice-focused disclosures to enhance corporate accountability and social stability.

Keywords: Corporate Accountability; Conflict Sensitivity; Stakeholder Inclusion; Peacebuilding; Environmental Justice; Sustainability Accounting; Sustainability Accounting Environmental Justice Peacebuilding Stakeholder Inclusion Corporate Accountability Conflict Sensitivity (search for similar items in EconPapers)
Date: 2025-08-21
Note: View the original document on HAL open archive server: https://hal.science/hal-05243738v1
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Published in World Journal of Economics, Business and Management, 2025, 2 (8), pp.20-28

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