Exploring the Role of Social Audit and Social Accounting in Achieving Sustainable Corporate Social Responsibility: Evidence From India's Mining Sector

ABSTRACT This study examines the roles of social audit (SA) and social accounting (SAC) in advancing sustainable corporate social responsibility (SCSR) within India's mining sector, with particular emphasis on accountability, transparency, and societal impact. Drawing upon stakeholder theory, legitimacy theory, and institutional theory, the study develops and empirically tests an integrated framework examining the direct relationships between SA, SAC, and SCSR, along with the mediating roles of corporate social innovation (CSI) and inclusive growth (IG). Primary data were collected from 409 beneficiaries of CSR initiatives implemented by mining companies in Odisha, India, using a structured questionnaire. The data were analyzed using exploratory factor analysis, confirmatory factor analysis, and structural equation modeling. The findings indicate that both SA and SAC are positively associated with SCSR. Furthermore, CSI demonstrates a significant partial mediating role between SA and SCSR, while IG partially mediates the relationship between SAC and SCSR. The results highlight the importance of accountability‐oriented governance mechanisms and socially innovative approaches in strengthening SCSR practices. This study provides important implications for policymakers, regulators, and corporate managers seeking to strengthen CSR governance frameworks, improve stakeholder trust, and align corporate practices with broader sustainable development objectives. The study also contributes to CSR literature by integrating SA, SAC, CSI, and IG within an integrated empirical framework in an emerging economy context.