Abstract

Objectives: The research dealt with the extent of the commitment of banks compliant with Islamic law to apply accounting for social responsibility (an applied study of banks operating in the Kingdom of Saudi Arabia). The concept and importance of accountability for social responsibility and to determine the extent to which banks are compliant with Islamic law in the areas of responsibility for social accountability and its disclosure, and to enhance the role of accounting for social responsibility in the Kingdom of Saudi Arabia to achieve the Kingdom's vision 2030, one of the most important pillars of which is to achieve sustainable development. Methods: To achieve the objectives of the research and test its hypotheses, the descriptive and analytical approach was used in collecting and analyzing data to test. Results: The research reached many results that proved the validity of the research hypotheses, and the most important results are the banks that provide health insurance for their employees and the banks that prepare and implement training programs and courses for employees to raise their capabilities and efficiency. Conclusion: The most important recommendations reached the necessity of developing standards by the Saudi Central Bank that measure the commitment to social responsibilities in banks that are compliant with Islamic Sharia, improving awareness and conviction of the importance of accountability for social responsibility and its impact that may benefit banks that comply with Islamic Sharia.