Hammed Afolabi, Emre Parlakkaya
Abstract This chapter examines environmental sustainability and digital accountability in South Africa’s mining sector, a domain marked by the tension between economic development and enduring ecological and social harm. Through a conceptual and reflective approach, this chapter adopts a multi-theoretical lens, drawing on institutional theory, stakeholder theory, legitimacy theory, economic theory and ecological modernisation theory to explore how social and environmental accounting (SEA) practices are shaped by regulatory frameworks, power dynamics, corporate disclosure strategies and technological innovation. Further, by using illustrative case examples, the analysis reveals a persistent gap between South Africa’s progressive environmental, social and governance (ESG) policies and their uneven implementation. Also, it shows that institutional and legitimacy pressures often drive symbolic compliance, while stakeholder engagement processes remain exclusionary. At the same time, emerging digital ESG tools, such as artificial intelligence (AI) monitoring, blockchain traceability and renewable energy systems, offer new possibilities for reform, though access and uptake remain unequal across firms and communities. This chapter presents a critical synthesis of theory and practice, highlighting the risks of techno-performative sustainability and proposing a more inclusive, participatory and justice-oriented approach to SEA in the Global South. Recommendations are offered across short, medium and long-term horizons, and future research directions are outlined to support empirical validation, comparative learning and deeper engagement with marginalised voices. This chapter contributes to both SEA literature and the practical reimagining of sustainability governance in resource-intensive economies.