Postcoloniality in corporate social and environmental accountability

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