الإفصاح المحاسبي عن المسؤولية الاجتماعية في البنوك السعودية

الملخص EN

This research aims to measure disclosure in Saudi banks on the elements of social responsibility, Through the appointment of general index to measure the social responsibility disclosure in Saudi banks.

The study included all banks listed on the Saudi stock market, which are 12 banks, 16 elements are the components of the index, that includes various aspects correspond to the banks industry.

The analyzed data will include published financial statements, annual reports of the Board of Directors, social responsibility and sustainability reports.

The study cover the period 2012-2015, The results of the study showed that the average ratio for accounting disclosure index on the elements of social responsibility in the Saudi banks are about 40 % , or the equivalent of 6.4 consisting of 16 components of the index, The three largest values of the general average of the elements of social responsibility index is a component (2) donations to charitable organizations by 79.17 % , then the number (14) to reduce the unemployment program by 75 % , and the third-highest elements of medium value is a number (7) training program for staff and by 64.58 % , The lowest values of the public medium of the components of the index are the elements of a program to take care of human rights No.

(9) and child labor program number (10 ) and the health and safety of employees number (6), where the rate of 2.08 % , 2.08 % , 16.67 % ; Respectively, Disclosure ratio differs from another bank, Biggest banks disclosure over the years of research Bank Al Jazira and the proportion of disclosure 71.9 % , The Saudi Investment Bank was followed by 67.2 % , Then Disclosure Riyad Bank by about 61% , Fewer banks to disclose social responsibility, Bank alinma 0% , Al Rajhi Bank by about 8% , Saudi Hollandi Bank 12.5 % .