As global attention shifts toward ethical governance, sustainability, and inclusive economic growth, Nigerian accounting professional Elias Ojetunde is pioneering a new model of Corporate Social Responsibility (CSR)—one that transcends traditional philanthropy and embeds accountability into the core of business and public sector operations.
Fresh from completing his Master of Science in Accounting at the prestigious University of Dundee in Scotland, Ojetunde is gaining recognition for bridging corporate responsibility with institutional reform. His academic and professional work reflects a unifying thesis: that CSR is not just a corporate tool but a public governance necessity.
For his Master’s thesis, titled “A Review of the Impact of Digitization on the Audit Profession in the Public Sector,” Ojetunde explored how the digital transformation of public auditing offers opportunities for transparency, process efficiency, and real-time risk detection—while also exposing new vulnerabilities, such as cybersecurity breaches and data manipulation.
“In both the private and public sectors, CSR principles are essential for ethical decision-making,” said Ojetunde. “My thesis showed that while automation improves audit coverage and speed, it also raises critical questions about digital ethics, data security, and institutional accountability. These are CSR issues, not just technical challenges.”
The study called for governments to invest in digital literacy training for public auditors, implement strong privacy protections, and integrate stakeholder engagement into audit reform—reflecting Ojetunde’s CSR-informed approach to systems design. The research builds on his practical experience advising corporations on ethical operations, inclusive hiring, and environmental transparency.
As Lead CSR Consultant at Ojetunde Olasumbo & Co., he has developed bespoke ESG roadmaps for firms in sectors ranging from manufacturing to logistics. In one high-impact project, he designed a CSR initiative that combined job training for at-risk youth with sustainability audits—helping a Lagos-based energy company reduce its emissions while expanding its social license to operate.
“CSR is the connective tissue between financial performance and social impact,” Ojetunde explained. “When you embed CSR into audits—whether for a company or a government—you’re forcing the institution to ask: ‘Are we delivering public value? Are we being ethical stewards of people and resources?’”
His integrated vision of CSR, backed by academic research and professional practice, has earned him recognition from senior partners and sustainability experts. Kazeem Ajibola, a Chartered accountant, remarked: “Elias’s work on combining ESG reporting, stakeholder engagement, and digital audit reform has real implications for policy development and national accountability frameworks.”
In addition to his thesis and consulting engagements, Ojetunde recently published his first peer-reviewed journal article on ESG integration in corporate auditing, proposing a structured approach for aligning audit strategies with sustainability goals. The publication has garnered early recognition within professional and academic circles for addressing a critical gap in ESG assurance practices. As governments and institutions increasingly demand accountability for environmental and social impacts, Ojetunde’s research offers timely and practical insights for improving how organizations measure and report their responsibilities.
From public audit innovation to private sector ethics, Elias Ojetunde is at the forefront of redefining Corporate Social Responsibility as a shared infrastructure for integrity—one that binds institutions to measurable standards of justice, transparency, and long-term value.
