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

Author

Listed:
  • 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 Simeon Adebisi

    (School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.)

  • Nurudeen Abdulfatai Olarenwaju

    (School of Management and Business Studies, Yaba College of Technology, Yaba, Lagos.)

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.

Suggested Citation

  • Olayinka Odunayo Akinlade & Odewole Olabisi Bolarinwa & Akinade Simeon Adebisi & Nurudeen Abdulfatai Olarenwaju, 2025. "Accounting for Peace and Environmental Justice: Toward a Multi-Dimensional Sustainability Model," Post-Print hal-05243738, HAL.
    • Handle: RePEc:hal:journl:hal-05243738
    Note: View the original document on HAL open archive server: https://hal.science/hal-05243738v1
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    References listed on IDEAS

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    1. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
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