ABSTRACT
The orbital theory of accountability is a positive theory of accountability. It postulates that accountability manifests in different ways depending on which of three concentric orbits the accountability process occurs. The three orbits are inner, middle, and outer. The inner orbit is the space where law, national regulation, or enforced national policy determine accountability. It is the centre of accountability and where it is in sharpest focus. The middle orbit is where accountability is voluntary between two or more individuals or entities, and many of these have a contractarian character. The outer orbit is where unilateral accountability occurs, where reciprocal or contractual exchanges are impossible, and where the frontiers of accountability are defended, expanded, and redefined. Environmental and intergenerational accountability occupy the outer orbit. The chapter explains how orbital theory predicts that CSR will manifest in each of the three different accountability orbits. It concludes with a research agenda anchored on hypotheses.
