This paper addresses the underdeveloped sustainability reporting practices in the Middle East and North Africa (MENA) region by proposing an adaptive theoretical framework, grounded in existing concepts of calculable spaces and designed to the region’s environmental and policy context. The framework is presented as an integrated multi-level logic model that links MENA-specific themes to metrics, institutional actors and accounting outputs.
The framework operationalizes four sustainability dimensions: water scarcity, carbon emissions, renewable energy and circular economy practices with the integration of natural capital accounting (NCA) and input-output analysis (IOA). The framework is conceptual and its applicability is illustrated through case-based discussion of existing regional practices, rather than empirical testing. Yet, we operationalize the framework through a visual integrated multi-level logic model using NCA and IOA across the four themes.
This study highlights the unique environmental challenges facing the MENA region and demonstrates how accounting can play a pivotal role in aligning regional priorities with global sustainability goals. Specifically, it positions accounting as a foundational pillar in global sustainability efforts, capable of adapting established theoretical constructs to regional realities, translating complex environmental, economic and social interactions into actionable strategies that facilitate meaningful change across organizations, governments and society at large.
This study extends established approaches to the MENA context, offering a structured framework that supports decision-making and advances both theory and practice in sustainability accounting.
