تقييم كفاءة المؤسسات المصرفية في تحقيق المسؤولية االجتماعية في سلطنة عمان | ||
| Minia Journal of Agricultural Research and Development | ||
| Volume 45, Issue 3, September 2025, Pages 339-353 PDF (385.17 K) | ||
| Document Type: Original Articles | ||
| DOI: 10.21608/mjard.2025.430185 | ||
| Abstract | ||
| The study aimed to analyze the relationship between practices of Omani banking institutions and the implementation of social responsibility concept, with a focus on their efficiency in transforming social programs from symbolic activities into initiatives that generate sustainable community impact. The study covered the period from 2019 to 2024, a timeframe marked by significant economic and social developments, particularly during the COVID-19 pandemic and the launch of Oman Vision 2040. the research adopted a descriptive–analytical approach, relying on both primary and secondary data collected from annual reports and sustainability disclosures of banks operating in the Sultanate. The findings revealed a gradual increase in banks' spending on social activities; however, these efforts still require clear performance indicators to ensure efficiency and long-term societal impact. Additionally, the results highlighted a gap in transparency and disclosure regarding social responsibility programs, especially among small and medium-sized banks.the study emphasized the importance of directing resources toward nationally prioritized sectors such as education, healthcare, environment, and support for small and medium enterprises, in alignment with the goals of sustainable development. It also confirmed that social responsibility is not merely an ethical obligation but a strategic investment that enhances public trust and improves institutional performance.the study recommended that banks should strengthen their commitment to social responsibility by integrating these practices into their long-term strategic plans and aligning them with the objectives of Oman Vision 2040. | ||
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