مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 9, Numéro 1, Pages 272-295
2026-01-20

Corporate Social Responsibility In Banks: An Iso 26000-based Evaluation



Authors : Belgoumene Mokhtar Abdelghani . Maache Ines . Bitchikh Karima .

Abstract

This article aims to assess the Corporate Social Responsibility (CSR) maturity level in a banking institution, based on the ISO 26000 Guidance Standard framework. The objective is to identify strengths and areas for development to support a continuous improvement trajectory. The methodology relies on adapting the Seven Core Subjects of ISO 26000, developing an assessment tool (a checklist), applying a scoring system based on "Gap Analysis," and progressively aggregating scores to determine maturity levels at the subject, operational area, and overall levels. Results showed an overall maturity level of 64%, classified under Level Three (Defined Maturity). Organizational Governance distinguished itself by achieving 80% (Excellence Level), while the results for the other subjects ranged between 54% and 68%. The analysis of best practices indicates a satisfactory strategic integration, but simultaneously reveals the need to enhance the formalization of operational procedures and the assessment of their impact.

Keywords

Corporate Social Responsibility (CSR) ; Sustainable Development ; ISO 26000 ; Maturity Assessment ; Banking Sector ; Sustainable Development Goals (SDGs) ; Governance

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