Please use this identifier to cite or link to this item: http://hdl.handle.net/2080/4678
Title: Understanding The Relationship Between Social Accounting and Sustainable Corporate Social Responsibility: An Exploration of Mediation Effects
Authors: Dash, Trilochana
Sahoo, Chandan Kumar
Keywords: social accounting
inclusive growth
creating shared value
sustainable corporate social responsibility
exploratory factor analysis
confirmatory factor analysis
structural equation modelling
Issue Date: Sep-2024
Citation: 11th International Conference on Social Responsibility, Ethics and Sustainable Business(ICSR), Kuala Lumpur, Putrajaya, Malaysia, 5 -7 September 2024
Abstract: Purpose: In this study, we have examined the relationship between social accounting and sustainable corporate social responsibility. Furthermore, we have examined two mediation effects on the relationship between social accounting and sustainable corporate social responsibility and found out the impact of mediators on this relationship. Methodology: We have conducted this study in five districts of Odisha, a state in India, with 418 respondents and a response rate of 83.6%. To collect information from the respondents, we have used convenience sampling techniques. Questionnaires are prepared in English and translated to regional languages during data collection. Data was collected from 64 respondents for the pilot study. Psychological separation and Harman’s single-factor test were conducted to avoid common method bias. For the validation of the purposed model, we have performed exploratory factor analysis and confirmatory factor analysis. Results and Findings: The current study's findings indicate that social accounting has a positive and significant impact on sustainable corporate social responsibility. The empirical results of this study also indicate that inclusive growth and creating shared value partially mediate the relationship between social accounting and sustainable corporate social responsibility. Implications: In this study, we have analysed the mediation relationship between social accounting and sustainable corporate social responsibility, probably for the first time. The established model framework is helpful for policymakers and corporations in reframing CSR implementation strategies for providing long-term sustainable solutions to societal problems. Originality: This study is one of its kind and considers all four factors in a single structural model, such as social accounting, inclusive growth, creating shared value, and sustainable corporate social responsibility. The current study can work as a steppingstone for upgrading the delivery mechanism for corporate social responsibility programs, which can solve the fundamental problems faced in society more effectively
Description: Copyright belongs to proceeding publisher
URI: http://hdl.handle.net/2080/4678
Appears in Collections:Conference Papers

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