Development of a model for measuring and assessing social responsibility of banks for sustainable development - a field study on the International Commercial Bank (CIB)

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

There has become an agreement and a general trend to introduce the concept of corporate social responsibility in order to improve performance and increase its effectiveness.Companies no longer rely on building their reputation solely on their financial positions, and their evaluation is no longer dependent on their profit alone. Modern concepts have emerged that help create a working environment capable of dealing with rapid developments in the economic, technological and administrative aspects across the world.Among the most prominent of these concepts was the concept of "corporate social responsibility".The role of private sector institutions has become pivotal in the development process, which has been demonstrated by the successes of advanced economies in this field, and private sector institutions have realized that they are not isolated from society, and have taken notice of the need to expand their activities to include more than productive activities, such as the concerns of societyThe environment, and to the need to take into account the three sides that the World Business Council has defined for sustainable development, namely economic growth, social progress and environmental protection (Jarbou ', 2007).

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