Indian mining industry: exploring the significance of social audit in fostering sustainable corporate social responsibility

Trilochana Dash and Chandan Kumar Sahoo

Social Responsibility Journal, 2025, vol. 21, issue 3, 640-666

Abstract: Purpose - This study aims to understand the relationship between social audit (SA) and sustainable corporate social responsibility (SCSR). Furthermore, this study will investigate the mediating effect of corporate social innovation (CSI) on the relationship between SA and SCSR and the moderating impact of community participation (CP) on the relationship between CSI and SCSR. Design/methodology/approach - This research was conducted in Odisha, a state in India, with 448 respondents and a response rate of 89%. The convenience sampling technique was used, and questionnaires were prepared in English and translated into regional languages during data collection. Psychological separation and Harman’s single-factor test were used to avoid common method bias. Exploratory factor analysis and confirmatory factor analysis were performed step by step to validate the proposed model. Findings - The current study indicates that SA positively impacts SCSR. Findings from the analysis show that CSI partially mediates the relationship between SA and SCSR. Furthermore, this study indicates that CP moderates the relationship between CSI and SCSR. Originality/value - This study is one of its kind concerning the variables considered, and it can work as a stepping stone for upgrading the delivery mechanism for corporate social responsibility (CSR) programs, which can solve the fundamental problems faced in society more effectively. It will provide new paths for future researchers to study in the area of audit and CSR.

Keywords: Structural equation model; Confirmatory factor analysis; Exploratory factor analysis; Social audit; Corporate social innovation; Sustainable corporate social responsibility (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-01-2024-0020

DOI: 10.1108/SRJ-01-2024-0020

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