"Obstacles to Accounting Disclosure of Corporate Social Responsibility in Commercial Banks: An Empirical Study on Commercial Bank Branches Operating in Qasr al-Khiyar Municipality"

Abstract

​This study aimed to identify the obstacles to accounting disclosure of corporate social responsibility (CSR) in commercial bank branches operating within Qasr Al-Akhyar Municipality. The obstacles were examined across three main dimensions: awareness and perception obstacles, system and legislative obstacles, and financial cost and economic return obstacles. Additionally, the study tested for differences in perceptions based on demographic and job-related variables. A descriptive-analytical approach was adopted, using a questionnaire as the primary data collection instrument. A comprehensive census method was applied to all bank employees under study, totaling 46 employees, from which 40 valid questionnaires were retrieved for analysis, yielding a response rate of 87%.
​Following data analysis using SPSS, the study revealed significant high-level obstacles across all three dimensions. These included a lack of management awareness regarding the concept and implementation mechanisms of disclosure, weak binding local legislation, the absence of deterrent penalties, limited government incentives, and a shortage of financial resources. Furthermore, the findings indicated no statistically significant differences in perceived obstacles attributable to job title, academic qualification, or specialization. Conversely, statistically significant differences were observed based on years of experience and job seniority.

​The study recommended integrating social responsibility activities into the annual plans and financial reports of banks, designating a specialized department or committee to oversee compliance with legal requirements, allocating dedicated budgets for staff training and system development, and leveraging the expertise of senior employees in drafting instructional guidelines.