الإفصاح المحاسبي عن المسؤولية الاجتماعية في البنوك الإسلامية: تجربة بنك البركة الجزائري

الملخص EN

Islamic banks are considered financial institutions governed by a set of controls and provisions that are compatible with Islamic law.

however, the environment in which they operate made it became necessary for Islamic banks to pay attention to their social responsibility, which contributes to improving the results of their activities and revealing their practical reality from a social dimension.

al Baraka bank Algeria does not consider social responsibility as an obligation, but rather as a humanitarian aspect, as it avoids disclosing information that may harm stake holders.