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Abstract:
The study aimed to identify
the reality of the practice and reporting of SR programs in Palestine, and the
role of the private sector and BOP specifically to contribute to mitigating
economic and social impacts in light of the fragile role of the government in
combating poverty and unemployment. The descriptive approach was used based on
the published annual secondary data, the content analysis methodology of the
bank's policies towards its SR, and the primary data through interviews with a
simple sample of the study population. After reviewing the study literature, analyzing the
content of policies, annual reports during the period (2010 - 2019), results of
interviews, BOP is considered one of the first and largest listed companies
that practice real social activities towards workers, local community and the
environment. The bank has adopted specific policies documented in the direction
of SR within the framework of its internal policies, and is disclosed annually
through periodic reports. The bank adopted a decision to allocate 5% of the
bank’s annual profits as a minimum, to cover many social activities in the
areas of education, technology, health, environment, poverty alleviation and
unemployment. The researcher recommends continuity in documenting social
activities within the framework of corporate governance standards.
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