Understanding the influence of corporate social innovation on the sustainability of corporate social responsibility through the lens of social accounting

Purpose This study examines how corporate social innovation (CSI) enhances sustainable corporate social responsibility (SCSR) by integrating the mediating role of social accounting (SAC) and the moderating effect of community participation (CP). It aims to provide an empirically validated framework that links innovation, accountability and community engagement as pathways to sustainable social impact. Design/methodology/approach Data were collected from 409 primary beneficiaries of CSR programs implemented by mining companies in Odisha, India. Using exploratory and confirmatory factor analyses, followed by structural equation modeling, this study examined the direct and mediating relationships among CSI, SAC and SCSR. Furthermore, the moderating effect of community participation on the relationship between CSI and SCSR was analyzed using the PROCESS Macro. Findings The analysis of data reveals that CSI significantly influences SCSR both directly and indirectly through SAC, while CP strengthens this relationship. These findings underscore that CSR initiatives become more sustainable when organizations adopt innovative approaches, institutionalize SAC practices, and actively engage local communities. Originality/value To the best of the authors’ knowledge, this study is among the first to empirically integrate CSI, SAC and CP within a single structural framework, advancing stakeholder and legitimacy theory perspectives on CSR sustainability in emerging economies. It offers practical insights for policymakers and practitioners to design CSR programs that are innovative, transparent and community-driven, thereby enhancing their long-term societal and organizational impact. Furthermore, this study offers critical insights for future researchers in the areas of CSR and CSI research.