THE ROLE OF SOCIAL RESPONSIBILITY ACCOUNTING IN SUSTAINABLE DEVELOPMENT BY APPLICATION IN ISLAMIC BANKS(FROM THE POINT OF VIEW OF AL RAJHI BANK EMPLOYEES)

Abstract

The study examined the role of social responsibility accounting in sustainable development in Islamic banks in the Kingdom of Saudi Arabia from the perspective of Al-Rajhi Bank employees. The study aimed to highlight the importance of the applied reality of social accounting in Islamic banks and to identify the effectiveness of social accounting in sustainable development. And its importance stems from the possibility of measuring the extent of application of social accounting in Islamic banks and explaining the impact of environmental accounting on achieving sustainable development.. Accordingly, the study was divided into an introduction, two parts, a summary and the most important results: and the first part; It deals with the concept of social accounting, its goals, importance, nature and fields. And the second part; It addresses the concept of sustainable development, its types and dimensions. The study ends with some considerations that help establish the concept of social accounting and its importance. The researcher concluded that there is a statistically significant relationship between environmental accounting and sustainable development, and the application of social accounting affects sustainable development in terms of its costs. The study also provides a set of recommendations to enhance the concept of social responsibility, as this concept helps direct the exploitation of available resources to serve the economic and social requirements of sustainable development. Key words: Social Responsibility, Social Responsibility Accounting, Areas Of Application Of Social Responsibility Accounting, Islamic Banks, Saudi Arabia.