Voluntary Disclosure of Social Responsibility Accounting Using Qualitative Data Analysis: The Case of Saudi Banks

Abstract

This study aims to find out the extent of voluntary disclosure of social responsibility across a range of activities (human resources, society, environment, service improvement). The unweighted binary variable method, which gives a number one in the case of the presence of the requirement and a number zero in the absence of it, and the results were mixed, as the disclosure was generally accepted, as the result of 2019 is considered "good", and a lower percentage for the year 2020, which is considered "medium", and this is due The decline is affected by the Corona pandemic.