تقييم ممارسات المسؤولية الاجتماعية في المصارف الإسلامية : دراسة تطبيقية على عينة من المصارف الإسلامية

الملخص EN

The Study problem represents the reality of social responsibility practices in Islamic banks, through analyzing what they disclosed in their annual reports, by examining the case of some Islamic banks in different countries.

The Researchers basically aims to show the social and ethical importance of Islamic banks, and assess the social responsibility practices in these banks towards their stakeholders by using (Social Identity Index).

The researchers adopted the descriptive analytical method, the survey method and the comparative method.

The study results indicate that Islamic banks don’t have a high level of corporate social responsibility disclosures, and that Islamic banks should disclose an ideal level of corporate social responsibility in their annual reports, to enhance their image in society as well as to remain competitive with other Islamic banks and conventional banks