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Using a discourse analysis of interviews with corporate managers and their published corporate sustainability information, this paper argues that corporate social and environmental accountability (CSEA) in a postcolonial context (Sri Lanka) is a textual space wherein local managers create a hybrid cultural identity through mimicking. It examines how local managers embrace and appropriate global discourses to reimagine their local managerial circumstances. They deploy a set of textual strategies – imitation, redefinition, innovation, and codification – to translate CSEA into a hybrid 'textual(real)ity' (i.e., interspace and duality between accounting text - textuality - and material practices - reality) whereby the global context is textualized as local and the local is contextualised as global. Nationalism, cultural ethics, and poverty enter this textual(real)ity as discursive elements that reactivate locality. A cultural notion of philanthropic giving, dana, gives local cultural authenticity to this textual(real)ity while the national politico-economic identity of poverty textualizes CSEA as a national development strategy. The paper also critiques whether these postcolonial dynamics can promote agonistic accountabilities. It contributes to the accounting literature on postcolonialism, imperialism, and globalization discourses.

Purpose– This study aims to provide an understanding of the nature of corporate social responsibility (CSR) practices in a developing country, Sri Lanka. Specifically, it explores the environmental activities and social engagements of a sample from the largest 200 companies listed on the Colombo Stock Exchange.Design/methodology/approach– Data were collected through a questionnaire survey posted to 200 listed companies. Fifty-one usable responses were received. The companies were analysed based on size, ownership and geographical scale of business. Kruskal–Wallis one-way ANOVA and Mann–Whitney U tests were used for hypotheses testing. Environmental Activity Percentage Score (EAPS) and Socially related Activity Percentage Score (SAPS) were calculated to measure the extent of companies' CSR engagement with regard to environmental and social activities, respectively.Findings– Social issues such as unemployment and poverty, the typical issues in developing countries, often override environmental issues. This is more prominent in Sri Lankan-owned companies than those with overseas ownership. The explanation for this may involve historical, cultural and religious elements. Overall, corporate managers in Sri Lanka are concerned with social issues.Practical implications– The findings indicate that environmental practices are not widespread in the Sri Lankan corporate sector. It appears that environmental consequences are not taken into account in formulating business strategies, especially by local companies. This finding may be of interest to the corporate sector, the Sri Lankan environmental authority, non-governmental organisations, the Sri Lankan Government and academics.Originality/value– This paper offers initial insights about CSR practices in Sri Lanka, and provides empirical evidence of concerns for social issues in a developing country.