دور الاقتصاد المؤسسي في تحقيق المسئولية الاجتماعية بالتطبيق على المنشآت التجارية الخاصة بسلطنة عمان.

The study aimed to analyze the role of institutional economics in enhancing corporate social responsibility (CSR) practices within private commercial enterprises in the Sultanate of Oman during the period from 2020 to 2024. An analytical methodology was employed to examine the impact of institutional policies on adopting CSR practices and achieving sustainable development. The study concluded that institutional economics plays a pivotal role in promoting social responsibility by providing a regulatory framework that supports responsible practices, thereby enhancing organizational efficiency and increasing stakeholder satisfaction. The results also showed significant improvements in performance indicators, such as the rise in community initiatives and environmental investments. The study recommended strengthening institutional legislation, developing incentive policies, and raising awareness about the importance of social responsibility, in alignment with the goals of Oman Vision 2040, which aims to achieve sustainable development and enhance the private sector's role in serving society.