تقييم كفاءة المؤسسات المصرفية في تحقيق المسؤولية االجتماعية في سلطنة عمان

The study aimed to analyze the relationship between practices of Omani
banking institutions and the implementation of social responsibility concept, with a
focus on their efficiency in transforming social programs from symbolic activities into
initiatives that generate sustainable community impact. The study covered the period
from 2019 to 2024, a timeframe marked by significant economic and social
developments, particularly during the COVID-19 pandemic and the launch of Oman
Vision 2040. the research adopted a descriptive–analytical approach, relying on both
primary and secondary data collected from annual reports and sustainability disclosures
of banks operating in the Sultanate. The findings revealed a gradual increase in banks'
spending on social activities; however, these efforts still require clear performance
indicators to ensure efficiency and long-term societal impact. Additionally, the results
highlighted a gap in transparency and disclosure regarding social responsibility
programs, especially among small and medium-sized banks.the study emphasized the
importance of directing resources toward nationally prioritized sectors such as
education, healthcare, environment, and support for small and medium enterprises, in
alignment with the goals of sustainable development. It also confirmed that social
responsibility is not merely an ethical obligation but a strategic investment that
enhances public trust and improves institutional performance.the study recommended
that banks should strengthen their commitment to social responsibility by integrating
these practices into their long-term strategic plans and aligning them with the objectives
of Oman Vision 2040.