This research aims to assess
the impact of social responsibility disclosure on the financial performance of
banks, specifically measured by return on equity (ROE). To achieve this
objective, the study analyzed data from all eight banks listed on the Saudi
Stock Exchange during the period 2014–2016. The findings reveal statistically
significant differences in the levels of social responsibility disclosure
across various dimensions among the selected banks. Additionally, the
disclosure of publicly available information on social responsibility
positively influenced the financial performance of banks in terms of ROE. The
study also identified a positive ethical impact of such disclosures across the
selected banks. However, the research found no significant effect of
environmental and energy protection declarations on the financial performance
of banks as measured by ROE.
