The Reality of Corporate Social Responsibility of Commercial Banks in the Sultanate of Oman

The study aims to identify the reality of social responsibility of commercial banks and the mechanisms for its development. The study population consisted of employees of Bank Muscat, Sultanate of Oman, numbering 890 employees. A simple random sample of 267 employees was selected, and the questionnaire was distributed electronically to the sample members. (222) valid questionnaires were obtained to analyse the data. Among the most important results reached is that there is a high level of the reality of social responsibility in Bank Muscat, according to the standard used in this study, and there is a very high level of the benefits of social responsibility in Bank Muscat, according to the standard used in this study. Among the recommendations of the study is the necessity of spreading awareness about the importance of social responsibility for banks, especially regarding environmental activities, by conducting media campaigns and dialogue platforms, providing incentives, and providing greater facilities for banks that implement social responsibility programs.