Corporate Social Responsibility and the Extent of Its Disclosure in Published Financial Statements: An Empirical Study on Commercial Banks Operating in the City of Tripoli

Dr. Mustafa Al-Bashir Mneina

This study aims to investigate the extent to which commercial banks operating in Tripoli contribute to corporate social responsibility (CSR) activities and to evaluate the level of disclosure regarding these activities in their published financial statements. To achieve these objectives, the researchers designed a questionnaire targeted at a highly experienced sample consisting of internal auditors, external auditors, and financial managers across seven operating banks. Data were analyzed using the One-Sample T-test and Chi-Square test. The study revealed mixed results: there was a decline in banks' contributions toward environmental protection and local community services, whereas contributions to human resource development, service quality improvement, and customer protection were significantly high. Furthermore, the study concluded that there is a low level of social responsibility disclosure in the banks' published financial statements, hindered by several obstacles and challenges.

Corporate Social Responsibility (CSR), Financial Disclosure, Commercial Banks, Published Financial Statements, Tripol