Examining the Corporate Social Responsibility Contribution to Environmental Sustainability in Developing Countries: The Role of Accountability Perspectives”

There has been a significant policy shift in several organisations particularly in the mining, and oil and gas industries attempting to implement effective corporate social responsibility (CSR) perspectives in the last two decades. Voluntary approach is at the centre of the debate presently. Its non-mandatory perspective to corporate environmental sustainability makes it popular among firms, governments and global development actors. However, commitment to its implementation and contribution to environmental sustainability differs greatly in developed and developing countries. The authors believe that, voluntary CSR is almost incapable of enabling the envisaged sustainable development in developing countries because of poor governance and state weakness coupled with business pursuit of corporate profits at the detriment of the local environment. Therefore, we propose that an accountability approach to CSR will enable business corporations to significantly contribute to environmental sustainability especially in developing countries where legal institutions are relatively weak. We use Diagrams and Table to illustrate how accountability approach to CSR could lead to environmental sustainability where there is weak legal framework. This is our main contribution to literature on environmental sustainability. The conceptual framework for applicability of accountability approach to CSR is also highlighted and discussed.