The impact of disclosing social responsibility on financial performance: a study conducted on commercial banks operating in Tunisia

Abstract

The aim of this article is to compare and analyze the financial performance of commercial banks that disclose corporate social responsibility in their annual reports with the financial performance of commercial banks that do not disclose corporate social responsibility in their annual reports in Tunisia, encompassing all Tunisian commercial banks, during the period 2015-2022. Empirical results show that the financial performance of all ratios indicates that the performance of banks disclosing corporate social responsibility is better than the performance of banks that do not disclose corporate social responsibility according to liquidity ratios, solvency ratios, and profitability ratios.