أثر الإفصاح عن المسؤولية الاجتماعية في التقارير المالية السنوية على تحقيق ميزة تنافسية لدى المصارف الإسلامية العاملة في الأردن

الملخص EN

This study aimed to recognize the impact of the disclosure on social responsibility in annual financial reports in achieving competitive advantage in Islamic banks working in Jordan.

To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of 87 respondents representing 30 employees in Islamic banks working in Jordan and 57 customers of these banks.

The questionnaires were analyzed using (SPSS) and the study concluded that the disclosure on social responsibility in annual financial reports which relates to staff area, customer protecting area, environment area and community service area achieves competitive advantage in Islamic banks working in Jordan.

The study recommended the Islamic banks working in Jordan focus on raising its interesting in social responsibility and disclosing of it, raising the financial allocations related to this, increasing the interesting of central bank, in the requirements of the disclosure on social responsibility in annual financial reports and encouraging the other corporation to do.