Journal of Business Theory and Practice ISSN 2372-9759 (Print) ISSN 2329-2644 (Online) Vol. 11, No. 3, 2023 www.scholink.org/ojs/index.php/jbtp 55 Original Paper Global Mou Perspective on Sustainability Expenditure and Host Community Satisfaction in the Niger Delta Region of Nigeria Clifford O. Ofurum 1* , Sawyerr, E. Ayaundu 2 , Etonye Oyintonefie 3 & Sawyerr, M. Ebikeniye 1 1 Department of Accounting, University of Port Harcourt, Nigeria 2 Department of Accounting, Niger Delta University, Bayelsa, Nigeria 3 University of Port Harcourt, Business School, Port Harcourt, Nigeria * Clifford O. Ofurum, Department of Accounting, University of Port Harcourt, Nigeria Received: July 17, 2023 Accepted: July 27, 2023 Online Published: August 14, 2023 doi:10.22158/jbtp.v11n3p55 URL: http://dx.doi.org/10.22158/jbtp.v11n3p55 Abstract This study examines the effect of corporate sustainability expenditure on host community satisfaction from the perspective of the SPDC’s Global Memorandum of Understanding (GoMU), focusing on the host communities of oil companies in Rivers and Bayelsa. The environmental, social, and fiscal dimensions of corporate sustainability expenditures were analysed, whereas community satisfaction is measured in terms of community trust, attachment, and quality of life. The research utilised a mixed-method design. The primary data were analysed using Pearson Correlation and Cross-Sectional Multiple OLS regression. The findings indicated that none of the three dimensions of corporate sustainability expenditure (environmental, social, and economic) significantly impact community trust. Based on these findings, the study concludes that GMoU has not yet addressed the numerous socioeconomic and environmental challenges facing oil-producing communities. Among the recommendations is that SPDC should be more transparent in its relationships with its host communities and eliminate all barriers surrounding the implementation of the GMoU. Keywords corporate sustainability expenditures, community trust, community attachment and Global Memorandum of Understanding (GMoU) 1. Introduction At the global level, sustainable development has become the focal point and garnered significant attention from various academic disciplines. Despite multiple definitions of sustainable development (Singh & Agarwal, 2017), it refers to the current generation’s capacity to fulfil its own needs without preventing future generations from doing so. Hajer et al. (2015) state that the United Nations adopted and ratified the Sustainable Development Goals (SDGs) in response to environmental issues. It has been argued that the government alone cannot achieve the SDGs; therefore, other stakeholders, particularly Non-Governmental Organisations, corporations, and private individuals, must address these social, economic, and environmental challenges (Allen & Eze, 2019). According to Van Marrewijk (2003), there are three plausible explanations for why corporations adopt sustainability principles and business models: they feel obligated to adopt, are compelled to adopt, or voluntarily