المسؤولية المجتمعية للمصارف الإسلامية عن برامج الاقتصاد الدائري

Abstract EN

Q57.

This study sheds light on the circular economy and social responsibility of Islamic banks to implement its programs and concluded that the proper legal basis for societal responsibility is embodied in the delegate, disliked and permissible of the sections of the Shari'a commission, and that the applications of this societal responsibility are manifested in voluntary applications based on reducing costs of production, advertising, promotion and victory With the highest ranks in the rankings of organizations related to social responsibility, not to mention the applications driven by incentive incentives for the state to encourage banks to enter circular economy programs and applications by granting them material and moral privileges such as tax exemptions and preference in contracting on public projects and granting books of thanks and appreciation, and the study recommended the necessity of establishing Islamic organizations specialized in developing Criteria, indicators, and classifications for social responsibility of Islamic institutions, especially in the field of circular economy, and not being satisfied with the standards and classifications adopted in companies that operate according to statutory laws, and the study also recommended that the Auditing and Accounting Authority for Islamic Financial Institutions (AUIFI) adopt a special standard for the accreditation of Islamic financial institutions to touch Societal responsibility within the framework of the circular economy.

key words: Economy, circular, social, responsibility, bankingClassification jel: Q51، Q57.