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

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 non-profit 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.