تقييم كفاءة المؤسسات المصرفية في تحقيق المسؤولية االجتماعية في سلطنة عمان
Year: 2025
Type: article
Abstract: The study aimed to analyze the relationship between practices of Omanibanking institutions and the implementation of social responsibility concept, with afocus on their efficiency in transforming social programs from symbolic activities intoinitiatives that generate sustainable community impact. The study covered the periodfrom 2019 to 2024, a timeframe marked by significant economic and socialdevelopments, particularly during the COVID-19 pandemic and the launch of OmanVision 2040. the research adopted a descriptive–analytical approach, relying on bothprimary and secondary data collected from annual reports and sustainability disclosuresof banks operating in the Sultanate. The findings revealed a gradual increase in banks'spending on social activities; however, these efforts still require clear performanceindicators to ensure efficiency and long-term societal impact. Additionally, the resultshighlighted a gap in transparency and disclosure regarding social responsibilityprograms, especially among small and medium-sized banks.the study emphasized theimportance of directing resources toward nationally prioritized sectors such aseducation, healthcare, environment, and support for small and medium enterprises, inalignment with the goals of sustainable development. It also confirmed that socialresponsibility is not merely an ethical obligation but a strategic investment thatenhances public trust and improves institutional performance.the study recommendedthat banks should strengthen their commitment to social responsibility by integratingthese practices into their long-term strategic plans and aligning them with the objectivesof Oman Vision 2040.
Language: Arabic
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410937358