The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

The modern concept of social responsibility states that in the due course business, enterprises should pay attention to interests stakeholders as a whole most decisions taken by company affect all stakeholders. Through these means, companies are now focusing on informing their about contribution through disclosures made annual reports. In this direction, study is being conducted with aim examining accounting (SRA) banks listed Amman stock market. analyzed data from 14 Stock Exchange for ten years 2012 2021. Data were gathered Stock’s official website. results confirm extent SRA has been decreasing over period, and such trend seen four sub-dimensions (community, environment, employees, stakeholders) SRA. differ significantly across set business characteristics like firm size, age, equity ratio. also significant negative relationship between bank size ratio positive age profitability suggest be increased both terms volume pattern.