الفهرس 
المفهوم النظري للمسئولية الاجتماعيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
Banks are deemed to be one of the main axes in the economic structure of the state, it shall have great responsibilities toward the community whether as financial or financing organization, whereas it confronts great challenges, represented in practicing its activities in a developing and quick changing environment socially, economically and politically, therefore it shall have a role that is not limit to practicing its traditional businesses, but also exceeds toward practicing several social activities.
Within light of interconnecting relationships between organizations, the environment in which these organizations are working, a burden that the surrounding environment and community endures against practicing businesses by these organizations, of negative effects on the environment and community, its impact shall be manifested only after long time. The main objective of banks is no longer maximizing profit, but there is a bad need for the Top administration on these banks to understand its mandatory social responsibility toward the community, of what may enable to achieve sustainable development for this community.
No doubt that the social responsibility becomes of great importance in our current world, its impact on banks and community is not concealed, whereas it is able to create a change in the accounting and economic thinking if used effectively, as it contribute to change the lifestyle, environment and maintain welfare for individual of the community.
This dissertation demonstrates resulting economic impacts of applying social responsibility standards by the commercial banks, through which the research is subjected to some questions which are the research problem:
Question 1: How far the management and employees in commercial banks realize the concept of social responsibility?
Question 2: How far the commercial banks implement the required social responsibility program?
Question 3: What are standards and indicators, through which it could reach to percentages and rates of performing social responsibility of the banks?
Question4: What is the order level of Egyptian banks and organizations in the international list of companies and organizations in respect to its social responsibility?
Through discussing the previous research problem, it appears the importance of researching in:
1- The research demonstrates the general and comprehensive concept of social responsibility and how far there is recognition for this concept by the bank’s employees and management.
2. The research shall correct the concept that the main objective of banks, but there is an objective which is not less importance than the social role of the bank.
3. Demonstrate Egyptian and international standards and indicators, upon which, banks’ performance for its social role will be evaluated.
4. Demonstract economic impact on applying programs by banks in the social responsibility.
Upon that and within light of the research’s problem and importance, it appears to us that the research’s objectives as follows:
1- Demonstrate the importance for employees to realize the social responsibility concept and how important for banks to implement its social programs toward the community.
2. Demonstrate importance of the social role of banks, which shall not less important than its economic role, but both are side by side.
3. Importance of having standards and indicators for the performance, through which it could compare the social performance of Egyptian banks with similar banks in other countries.
4. Demonstrate the impact of the social performance on the financial performance of commercial banks.
According to that and within light of the problem, importance and objectives of the research, the researcher has placed group of assumptions, selecting its correctness or mistakes through the research including:
First assumption:
There is a full awareness of the commercial bank’s employees and management of commercial banks about importance of social responsibility and social role of the bank.
Second assumption:
The main objectives which the banks seek not just maximizing the profit only, but there is a relative weigh of the social role beside the economic one.
Third assumption:
There are performance standards and indicators, through which commercial banks’ performance of its social role and maintaining its social responsibility shall be estimated comparing to the international level of other countries.
Fourth assumption:
There is direct and indirect economic impact that is due to commercial banks which perform their social role and apply certain standards and indicators of the social responsibility and herein announced in the complementary lists of their balance sheets.
Within light of what mentioned above, the researcher has divided the research into four chapters:
Chapter one: General framework of the research and previous studies
Chapter two: Theoretical concept of the social responsibility.
Chapter three: Demonstrate some experiments for group of Egyptian and International banks in the field of social responsibility and how Egyptian banks benefit from.
Chapter four: Study Egyptian and international indicators and standards to measure the social responsibility and possibility to reach into a suggested framework through which group of indicators to compare level of social responsibly performance of Egyptian banks with similar in other countries.
As above mentioned the researcher has reached to group of results including:
1- Notwithstanding the social role entrusted to commercial banks, the social responsibility concept is still not completed yet with its general and comprehensive meaning for employees and responsible management on commercial banks.
2. The first importance for banks is the objective to maintain profit when evaluating and arranging banks, regardless its performance of the social role or not.
3. Till the research date, there are several commercial banks, which don’t have specialized administrative unit which shall supervise on executing and following up the social programs of the bank.
4. However, there is an Egyptian indicator to measure social responsibility, but till now there are no Egyptian standards and indicators at Commercial banks, even banks have not been included till now in lists of companies that apply social responsibility standards.
5. Commercial banks have not included explanatory and complementary lists for the balance sheet that display and demonstrate its social role in respect to the cost and revenue resulting on social disbursement.
6. Absence of the central bank’s role to carry out group of annual social programs to obligate commercial banks under its control to carry out and follow performance of these banks for these programs according to its society’s needs.
7. Absence of the central bank’s role in respect to obligate banks to make quarter and annual reports about implementing its social policy and the making arrangements for banks according to degree of performing entrusted social role.
Recommendations:
1. The central banks has to adopt group of social programs according to requirements of the Egyptian society and guide commercial bank’s efforts through obligating the same to perform these programs through its branches at different Egyptian territories.
2. Central banks have to apply standards and indicators of the social responsibility and measure how each bank shall perform its social programs which it has been obliged with, make arrangements for banks and publish the same in quarter and annual editions.
3. Commercial banks have to profound and promote the social responsibility concept for employees and assign administrative unit inside each banks with a mission to implement and follow performance of the social programs of the bank.
4. The central bank has to obligate commercial bank to publish supplementary lists and notes for the general balance sheet of banks which explain the social role of the bank in respect to the revenue, cost as a result of performing its social program.