ABSTRACT This study investigates how social audit (SA) influences sustainable corporate social responsibility (SCSR), with particular emphasis on the mediating roles of inclusive growth (IG) and creating shared value (CSV). A cross‐sectional survey design was adopted, and primary data were collected from 409 beneficiaries of CSR programs in Odisha, India, using convenience sampling and a structured questionnaire. Factor analysis and linear regression techniques were applied to validate the constructs and explore preliminary associations, while Structural Equation Modeling was used to test the hypothesized framework. The results demonstrate that SA positively contributes to SCSR, both directly and indirectly through IG and CSV. These findings underscore the importance of transparent auditing mechanisms in strengthening accountability, promoting equitable development, and aligning business objectives with societal needs. The study advances CSR scholarship by integrating governance (SA), developmental (IG), and strategic (CSV) perspectives into a unified model of SCSR. Practically, the results provide actionable insights for managers and policymakers seeking to design credible, impactful, and sustainable CSR strategies, particularly in emerging economies where regulatory mandates and developmental challenges intersect.
Dash et al. (Sat,) studied this question.