The Role of Al Nile Bank for Trade and Development in Corporate Social Responsibility and Micro and Small Finance for Post-War Economic Recovery
The Role of Al Nile Bank for Trade and Development in Corporate Social Responsibility and Micro and Small Finance for Post-War Economic Recovery
Study Period: 15 April 2023 – 30 June 2026
Case Study: Al Nile Bank for Trade and Development, Republic of Sudan
Prepared by: Omar Mahmoud Abdullah Mahmoud
Secretary of the Board and Rapporteur of the Corporate Social Responsibility Committee
October 2026
Al Nile Bank for Trade and Development | Corporate Social Responsibility Study |
Abstract
This study examines the role of Al Nile Bank for Trade and Development in corporate social responsibility and micro and small finance as mechanisms for supporting post-war economic recovery in Sudan. It considers the Bank’s social and developmental activities before and after the outbreak of war on 15 April 2023, with particular attention to community support, infrastructure, education, health, research, financial inclusion, and productive finance.
The study adopts a descriptive-analytical approach and draws on institutional information, documented initiatives, a case study, and field-survey data analyzed using SPSS. It considers the relationship between social responsibility, development finance, and the ability of affected communities to restore sources of income and sustain economic activity.
The study concludes that corporate social responsibility can contribute to community resilience, social cohesion, and recovery when it is linked to practical development priorities. It recommends strengthening social investment, directing finance toward productive activities and affected communities, and aligning the Bank’s social responsibility strategy with recovery and reconstruction.
Keywords: Corporate Social Responsibility; Microfinance; Small Finance; Economic Recovery; Financial Inclusion; Al Nile Bank; Sudan.
Chapter One: Introduction and Research Framework
1.1 Introduction
The war that began in Sudan on 15 April 2023 created substantial economic and social challenges, affecting infrastructure, livelihoods, public services, and the ability of individuals and businesses to maintain productive activity. In this context, financial institutions can play a role beyond traditional banking by supporting communities, financing productive projects, and contributing to recovery.
Al Nile Bank for Trade and Development has undertaken social and development-related activities both before and after the war. These include support for education, health, infrastructure, research, community initiatives, and micro and small finance. Examining these activities helps clarify how corporate social responsibility can support resilience and post-war economic recovery.
1.2 Research Problem
The research problem concerns the extent to which Al Nile Bank’s corporate social responsibility activities and micro and small finance contribute to economic and social recovery following the war. It also considers how the Bank’s institutional capacity and development-oriented financing can support affected communities, preserve livelihoods, and encourage productive activity.
1.3 Research Questions
What is the role of Al Nile Bank in corporate social responsibility before and after the war?
How can micro and small finance contribute to the recovery of income-generating activities?
What is the relationship between corporate social responsibility, financial inclusion, and sustainable development?
To what extent have the Bank’s initiatives supported communities affected by the war?
1.4 Significance of the Study
The study is significant because it examines the role of a Sudanese banking institution in linking social responsibility with development finance during a period of economic disruption. It may also help inform the design of banking initiatives that support reconstruction, financial inclusion, and the restoration of livelihoods.
1.5 Objectives of the Study
To identify the Bank’s corporate social responsibility activities before and after the war.
To examine the contribution of micro and small finance to economic recovery.
To assess the relationship between social responsibility, financial inclusion, and sustainable development.
To document examples of community contributions and productive finance.
To propose recommendations for strengthening the Bank’s developmental role.
1.6 Research Hypotheses
Corporate social responsibility activities contribute to community development and economic recovery.
The Bank’s financial capacity affects its ability to fulfill social responsibility commitments.
Financial inclusion and micro and small finance can support the development of productive projects.
There is a relationship between corporate social responsibility and sustainable development.
1.7 Methodology
The study uses a descriptive-analytical approach. It draws on institutional data, records of community initiatives, examples of financing, and field-survey results analyzed using SPSS. The case study of a beneficiary is used to illustrate the possible relationship between financing, productive assets, income generation, and repayment.
1.8 Sources of Data
The sources include institutional records of Al Nile Bank, information on social responsibility initiatives, relevant academic studies, field-survey data, and documented examples of development finance.
1.9 Scope of the Study
The study covers the period from 15 April 2023 to 30 June 2026, while also referring to the Bank’s activities before the war where relevant to understanding the development of its social responsibility role.
1.10 Structure of the Study
The study reviews previous research and the theoretical framework of corporate social responsibility, presents applied examples from Al Nile Bank, examines the Bank’s institutional role before and after the war, analyzes selected data and hypotheses, and concludes with findings and recommendations.
Chapter Two: Previous Studies
2.1 Al-Hadi Ibrahim Fadailo Mohammed (2005)
The study, entitled “Accounting for Social Responsibility in Business Organizations,” was submitted as a Master’s thesis in Accounting at Al-Neelain University, Department of Accounting. It addressed the lack of a clear framework for social responsibility accounting, which contributed to limited attention to the subject by organizations. It aimed to clarify the concept, objectives, fundamentals, and disclosure methods of social responsibility accounting.
The findings included a lack of agreement on objectives, the inadequacy of the monetary unit assumption for measuring social activities, the limited suitability of prudence and materiality principles, and the difficulty of achieving objective measurement. The study recommended unified concepts and a clear framework. The present study differs by focusing on Al Nile Bank and the role of corporate social responsibility and micro and small finance in post-war recovery.
2.2 Abdul Jalil Idris Aro (2018)
The study, entitled “The Impact of Measurement and Disclosure of Social Responsibility on Evaluating the Financial Performance of Public Shareholding Companies Operating in Sudan,” was submitted as a PhD thesis at Sudan University of Science and Technology. It examined the concept and importance of social responsibility and its measurement and disclosure in relation to society, employees, the environment, and customers, using a descriptive-analytical approach.
The findings indicated that broad concepts may allow manipulation in classification and complicate measurement and disclosure, while social benefits are difficult to measure. The study recommended clear definitions and a unified disclosure model. The present study focuses on a banking institution and post-war recovery.
2.3 Kayed Abdullah Mahmoud Al-Attar (2013)
The study, entitled “Disclosure of Social Responsibility Costs in Financial Statements and Its Impact on Investment in the Jordanian Industrial Sector,” was submitted as a PhD thesis in Accounting at Omdurman Islamic University and the Institute of Islamic World Research and Studies. It examined disclosure of social performance and its impact on investment. Its findings indicated that disclosure of product-related and environmental costs affects investment and that environmental protection disclosures are important. The present study links social responsibility to economic recovery and welfare.
Chapter Three: Theoretical Framework
3.1 The Concept of Corporate Social Responsibility
Corporate social responsibility refers to an institution’s commitment to managing the effects of its decisions and activities on society and the environment in an ethical and transparent manner, contributing to sustainable development while considering stakeholder interests. It does not replace economic objectives; rather, it seeks a balance between economic performance and social and environmental considerations.
Taher Mohsen, Al-Mansour Al-Ghalbi, and Saleh Mahdi Mohsen discuss social responsibility and business ethics in Social Responsibility and Business Ethics (Amman: Dar Wael, 2005).
Al-Sayyid Al-Shahat Khidr defines social responsibility as activities undertaken to meet social needs, whether internal or external, that may involve measurable costs or losses without direct benefits and may be voluntary or legally required. Reference: Khidr (1988), “Costs of Social Responsibility in Egyptian Press Institutions: Concept, Problems, and Measurement,” Journal of Management, Vol. 21, Issue 1, p. 8.
Waleed Zakaria Siam and Abdel Nasser Ibrahim describe social responsibility as a balance among an organization, its employees, the external environment, and society. Activities may include environmental protection, local community development, consumer protection, and employee welfare. Reference: Journal of Accounting Thought, Ain Shams University, 1998, p. 207.
3.2 Stakeholder Theory
Stakeholder theory holds that an organization’s responsibilities extend beyond shareholders to include customers, employees, owners, suppliers, regulators, local communities, government institutions, civil society, and the environment. Long-term success is closely linked to the quality of relationships with these stakeholders.
3.3 Carroll’s Corporate Social Responsibility Pyramid
Carroll’s model (1991) presents four dimensions of corporate social responsibility: philanthropic responsibility, ethical responsibility, legal responsibility, and economic responsibility. Philanthropic responsibility includes voluntary contributions to society; ethical responsibility involves fair and transparent conduct; legal responsibility concerns compliance with applicable laws; and economic responsibility involves maintaining financial viability and sustainable operations.
Source: Mohammed Atef Mohammed Yassin (2008), Master’s thesis, Middle East University, Jordan, p. 32.
3.4 Importance of Corporate Social Responsibility
Corporate social responsibility can improve organizational image and reputation, strengthen relationships with customers and employees, improve workplace cooperation, and help organizations respond to changing social needs.
For society, it can promote inclusion, solidarity, social stability, justice, equal opportunity, quality of life, infrastructure, cultural development, awareness, and transparency. For the state, it can help reduce pressure on public services such as health, education, and culture, while contributing to employment and technological development. For organizations, it can improve the workplace, customer acceptance, performance, financial returns, and investor confidence. References include Wheelen and Hussain Menhal (2004).
3.5 Corporate Social Responsibility Models in Banking
Philanthropic responsibility: donations and community-development contributions.
Ethical responsibility: fair, transparent, and responsible banking practices.
Legal responsibility: compliance with laws, regulations, and supervisory requirements.
Economic responsibility: maintaining financial sustainability and the ability to continue providing banking services.
Sustainable banking activity enables lasting social impact. Social responsibility should therefore be integrated into the Bank’s core business rather than treated as a separate activity. Reference: Ibrahim Mida, 2005, Damascus University Journal.
3.6 Corporate Social Responsibility in the Banking Sector
Direct social responsibility includes donations, health and educational support, emergency relief, support for vulnerable groups, community development, cultural and sports initiatives, and environmental protection.
Social responsibility through core banking activities includes agricultural finance, microfinance and small-business finance, productive activities, financial inclusion, banking products that meet community needs, priority development sectors, and the consideration of environmental, social, and governance risks in financing decisions. The International Finance Corporation recommends integrating social and environmental considerations into lending risk assessments and product development. Reference: Yusuf Mahmoud Jerbou, Gaza, Islamic University, 2006.
3.7 Corporate Social Responsibility and Sustainable Development
The United Nations adopted the 2030 Agenda for Sustainable Development in 2015, comprising 17 Sustainable Development Goals and 169 targets. Corporate social responsibility is particularly relevant to Goal 1 (No Poverty), Goal 2 (Zero Hunger), Goal 3 (Good Health and Well-being), Goal 4 (Quality Education), Goal 8 (Decent Work and Economic Growth), Goal 9 (Industry, Innovation and Infrastructure), Goal 10 (Reduced Inequalities), Goal 16 (Peace, Justice and Strong Institutions), and Goal 17 (Partnerships for the Goals). The relationship is based on integrating economic, social, and environmental dimensions.
Chapter Four: Applied Examples of Al Nile Bank’s Corporate Social Responsibility
4.1 Corporate Social Responsibility in Al Qadarif State
Al Nile Bank has contributed to development initiatives in Al Qadarif State, including water, electricity, education, research, and health projects.
Water and infrastructure: support for an integrated water project, including an internal network and the provision of pipes.
Electricity: support for electricity-related projects in Al Mafaza and Al Hawata.
Education: support for a university hall and assistance to schoolchildren, including school bags.
Research: support for Al-Kalazar Research Center and the University of Al Qadarif, including research on endemic diseases and the extraction of starch and glucose from sorghum varieties.
Health: support for housing for doctors in rural villages.
National development: contributions to the Kordofan Development Initiative and national road projects.
Road infrastructure connects production areas to markets, reduces transport costs, and improves supply chains—factors of particular importance in post-war recovery.
4.2 Supporting Research on Kala-Azar
Kala-azar, also known as visceral leishmaniasis, is transmitted through the bite of infected sandflies. Symptoms may include fever, anemia, weight loss, and weakness; untreated disease can be fatal. It can also affect seasonal agricultural workers and harvest laborers through missed work, reduced income, and additional household costs.
The Bank provided a grant to support an integrated Kala-azar research center, intended to support research, prevention, diagnosis, and treatment in coordination with health and research institutions. This is an investment in public health and human capital.
4.3 Direct Grants and Community Contributions
Direct contributions have included electricity projects, a university hall, the Kala-azar research center, rural doctors’ housing, and public and community facilities. Banking finance is generally repayable, while community grants are non-repayable contributions intended to support social and developmental objectives.
4.4 Research Cooperation with the University of Al Qadarif
The Bank supported research into extracting starch and glucose from sorghum varieties in cooperation with the University of Al Qadarif. The value chain can be represented as: Agriculture → Scientific Research → Manufacturing → Value Addition → Financing → Employment and Income Generation. This approach emphasizes financing the full productive value chain rather than primary production alone.
4.5 Social Finance as an Extension of Corporate Social Responsibility
According to the Bank’s institutional data for 15 April 2023 to 30 June 2026, financing allocated to the social dimension of microfinance amounted to SDG 32,687,282,609 through 98 transactions. This represented approximately 33.9% of cumulative financing of SDG 96,402,450,557 and was the largest financing category by value.
The source indicates an increase from SDG 933 million in 2023 to SDG 14.234 million in 2026. These figures are reproduced as stated in the source and should be verified. Social finance can support a transition from relief assistance to economic empowerment, productive assets, income generation, repayment, and revolving financial resources. Its effectiveness should be assessed through follow-up on project continuity, profitability, and household income.
4.6 Case Study: Women’s Economic Empowerment
Dr. Aisha Mohamed Maarouf Eissa began working in nursing at the Ministry of Health in 1984. She later obtained a pharmacy diploma in 2010, followed by a bachelor’s degree in pharmacy, and worked in pharmacy and toxicology in Al Qadarif.
She received social finance through the Bank’s Al Qadarif Branch amounting to “SDG 1 billion and 500 thousand,” as stated in the original study. The financing was used to purchase a dairy cow and a Friesian crossbred calf. The cow reportedly produced approximately 40 pounds of milk per day, divided between morning and evening production.
After six months, the calf was sold for approximately SDG 600,000. Part of the proceeds was used for installment payments, while the surplus was reinvested. The beneficiary then purchased two Saanen crossbred goats from Atbara. Following kidding, reported milk production increased to approximately 56 pounds per day; the goats contributed eight pounds in the morning and eight pounds in the evening. The surplus was used to purchase a local goat, which produced twin kids.
After repayment of principal and profit, the beneficiary’s final livestock assets were reported as one hybrid dairy cow, four hybrid goats, and three local goats.
The case illustrates how social finance can support productive assets, regular income, reinvestment, increased productive capacity, repayment, and asset accumulation. As a descriptive case study, it does not by itself establish causation; further evidence such as pre-financing data, income comparisons, and follow-up assessments would be needed.
4.7 Development of the Bank’s Corporate Social Responsibility Activities
Stage
Main Areas of Focus
Before the war
Education, health, services, local communities, infrastructure, research, and productive finance.
During the war
Response and resilience, maintaining services and finance, supporting communities, and sustaining economic activity.
Post-war period
Recovery and reconstruction, including water, electricity, roads, education, health, research, social finance, and small enterprises.
Future orientation
Sustainable development, value chains, reconstruction, women’s empowerment, manufacturing, research, and social investment.
Source: Al Nile Bank, 2025.
4.8 National Kordofan Development Initiative (2014–2018)
The Bank contributed to the National Kordofan Development Initiative through projects in education, water, health, sports and culture, and institutional infrastructure.
Education Projects
Project
Year
Amount (SDG)
Rehabilitation of 24 primary and secondary schools
2014
40,730,000
Rehabilitation of 44 schools
2015
52,800,000
Rehabilitation of 113 educational units
2016
68,800,000
Provision of school furniture
2018
20,754,400
Construction of 19 educational units
2018
68,447,612
Total
251,532,012
Water Projects
Project
Year
Amount (SDG)
Rehabilitation of 18 wells in Al-Sidr
2014
56,229,735.75
White City water network – Phase One
2014
35,587,330
Drilling of 14 wells in the Bara aquifer
2015
56,856,000
White City water network – Phase Two
2015
23,131,774
Completion of the White water project
2016
386,896,445
Total
558,701,284.75
Health Projects
Project
Year
Amount (SDG)
Trauma center at Al-Obeid Hospital
2016
23,400,000
Completion of the trauma center
2018
18,613,537
CT scanner and medical equipment
2018
25,724,415
Total
67,737,952
Sports and Cultural Projects
Project
Year
Amount (SDG)
Expansion and lighting of Al-Obeid Stadium
2015
55,600,592.39
Rehabilitation of Al-Obeid Theatre
2015
7,706,248
Total
63,306,840
Institutional Infrastructure
Project
Year
Amount (SDG)
North Kordofan Legislative Council building
2015
26,507,304
Total
26,507,304
Summary of Contributions
Sector
Total Amount (SDG)
Education
251,532,012
Water
558,701,285
Health
67,737,952
Sports and Culture
63,306,840
Institutional Infrastructure
26,507,304
Grand Total
967,785,392.8
Figures and totals have been reproduced from the original study. Differences arising from rounding or inconsistencies should be verified against the Bank’s records.
Chapter Five: Al Nile Bank for Trade and Development
5.1 Overview of the Bank
Al Nile Bank for Trade and Development is a banking institution operating in the Republic of Sudan under the supervision and licensing of the Central Bank of Sudan. It was established on 11 November 1982 under a special law as the Cooperative Islamic Development Bank and commenced banking operations in June 1983, providing cooperative finance in accordance with Islamic Sharia principles.
In 2001, the Bank became a public shareholding company. In February 2013, its name and logo were changed to Al Nile Bank for Trade and Development, with the objective of expanding its operations to serve all economic sectors. Its current headquarters is in Port Sudan, Red Sea State, at the Bank Building, at the end of Accident Hospital Street.
5.2 Banking Services
Islamic banking services
Deposits and accounts
Various financing products
Digital banking services
The Sahl mobile application for Android and iPhone
Internet banking services
Point-of-sale (POS) services
SMS banking services
Branch and ATM services
The Bank has also participated in initiatives and memoranda of understanding intended to finance graduates and support youth employment in Khartoum and other states.
5.3 Vision, Mission, and Values
Vision: “Towards a comprehensive and stable digital monetary and financial system that contributes to rebuilding the national economy and achieving sustainable development.”
Mission: To contribute to the development of a comprehensive and stable monetary and financial system through effective banking services, digital transformation, and support for economic development.
Core values: integrity and transparency; partnership and integration; innovation and digital transformation; sustainability and responsibility; learning and flexibility.
Chapter Six: The Bank’s Role Before and After the War
6.1 From Institutional Responsibility Before the War to Developmental Response After the War
The role of Al Nile Bank in corporate social responsibility should not be viewed merely as an emergency response to the war that began on 15 April 2023. It represents an extension of the Bank’s institutional and developmental activities before the war, which expanded after the war to include resilience, recovery, and reconstruction.
This development reflects a transition from traditional corporate social responsibility to development-oriented social responsibility and then to social responsibility linked to resilience, recovery, and reconstruction.
6.2 Corporate Social Responsibility Before the War
Before the war, the Bank’s social responsibility activities included education, health, electricity, public facilities, community and institutional support, scientific research, productive finance, and micro and small-business finance. These activities formed part of its broader developmental role.
6.3 The Shift After the War
Following the outbreak of war, the Bank’s social responsibility activities expanded to address the need to maintain essential services, sustain economic activity, and protect sources of income. Priority areas included water, electricity, education, roads and infrastructure, rural health services, research, social finance, micro and small enterprises, women’s economic empowerment, and communities affected by the war.
Chapter Seven: Initiatives from 2023 to Mid-2026
The study examines initiatives in four areas: environment, social performance, education, and health. The following figures are reproduced from the source.
Sector
2023 Amount (SDG)
Environment
4,500,000
Social
4,500,000
Education
9,000,000
Health
12,000,000
The accompanying narrative describes the total as “30,000” and refers to the amounts as billions of Sudanese pounds. The table and narrative appear to use inconsistent units.
Sector
2024 Amount (SDG)
Environment
4,500,000
Social
4,500,000
Education
9,000,000
Health
12,000,000
The 2024 narrative repeats the same total and unit discrepancy.
Sector
2025 Amount (SDG)
Environment
30,000,000
Social
30,000,000
Education
60,000,000
Health
80,000,000
The narrative describes the total as “200,000” and refers to the individual amounts as billions of Sudanese pounds.
Sector
First Half of 2026 Amount (SDG)
Environment
30,000,000
Social
30,000,000
Education
60,000,000
Health
80,000,000
The original study repeats the narrative associated with the 2025 figures in the 2026 section. All amounts and units should be reconciled with the Bank’s records before publication.
7.1 Statistical Analysis of the Study Hypotheses
Hypothesis One: Social Impact of Corporate Social Responsibility and Development Finance
Statement
N
Mean
SD
t
df
Sig.
Mean Difference
Response
The Bank contributes to community development through its social responsibility activities.
40
2.32
1.019
16.099
49
.000
2.32
Agree
The Bank has the financial capacity to meet its social commitments.
40
1.88
0.872
15.241
49
.000
1.88
Strongly Agree
Management supports community initiatives undertaken before the war.
40
2.18
0.825
18.677
49
.000
2.18
Strongly Agree
Hypothesis Two: Financial Inclusion
Statement
N
Mean
SD
t
df
Sig.
Mean Difference
Response
The Bank promotes financial inclusion to help financing beneficiaries develop projects.
40
1.94
1.150
11.927
49
.000
1.94
Disagree
Material and financial resources are sufficient to cover project financing requirements.
40
2.88
0.895
22.745
49
.000
2.88
Strongly Agree
A high level of financial inclusion provides advantages for microfinance.
40
3.00
1.400
15.155
49
.000
3.00
Disagree
Hypothesis Three: Corporate Social Responsibility and Development
Statement
N
Mean
SD
t
df
Sig.
Mean Difference
Response
The Bank confirms the relationship between social responsibility and development through education, health, and quality of life support.
40
2.39
0.864
19.727
49
.000
3.10
Disagree
Hypothesis Four: Financing and Economic Recovery
Statement
N
Mean
SD
t
df
Sig.
Mean Difference
Response
The Bank provides suitable financing ceilings to agricultural-finance beneficiaries to support recovery.
40
2.82
0.888
15.667
49
.000
2.82
Agree
Agricultural and microfinance have a tangible impact on social responsibility and sustainable development.
40
2.18
0.825
16.099
49
.000
2.32
Strongly Agree
Source: Field Study, SPSS, 2026. Statistical values and response classifications are reproduced as presented in the source. Some values appear inconsistent and should be checked against the original SPSS output.
7.2 Study Results
Al Nile Bank plays an effective role in microfinance and economic recovery, and this role forms part of its corporate social responsibility before and during the war.
There is a relationship between the Bank’s financial capacity and its ability to fulfill social responsibility commitments.
The Bank’s contributions have supported community resilience and continuity of essential services.
Corporate social responsibility and its social dimension have an important role in community development.
There is a relationship between corporate social responsibility and sustainable development.
The Bank has contributed to educational and medical infrastructure.
Sustainable corporate social responsibility contributions can support rapid economic recovery.
The Bank’s programs have supported social cohesion and helped mitigate the effects of war on affected communities.
7.3 Recommendations
Maintain and increase corporate social responsibility contributions to ensure continued support for community development.
Increase social capital to improve the quality and effectiveness of contributions benefiting war-affected communities and economic recovery.
Direct corporate social responsibility funding toward long-term psychosocial support for individuals and families affected by the war.
Work in partnership with affected local communities to improve living standards and strengthen local economic activity.
Align corporate social responsibility strategies with recovery and reconstruction priorities.
Direct initiatives toward addressing environmental pollution caused by war-related waste and industrial activities.
Leverage the Bank’s positive reputation as a competitive advantage, strengthening trust among customers and stakeholders.
Develop proactive post-war plans to create employment opportunities for people who have lost their sources of income.
References
Al-Attar, Kayed Abdullah Mahmoud (2013). Disclosure of Social Responsibility Costs in Financial Statements and Its Impact on Investment in the Jordanian Industrial Sector.
Aro, Abdul Jalil Idris (2018). The Impact of Measurement and Disclosure of Social Responsibility on Evaluating the Financial Performance of Public Shareholding Companies Operating in Sudan.
Carroll, A. B. (1991). Work on the four-part model of corporate social responsibility.
Fadailo Mohammed, Al-Hadi Ibrahim (2005). Accounting for Social Responsibility in Business Organizations.
Khidr, Al-Sayyid Al-Shahat (1988). “Costs of Social Responsibility in Egyptian Press Institutions: Concept, Problems, and Measurement.” Journal of Management, Vol. 21, Issue 1.
Mohsen, Taher; Al-Ghalbi, Al-Mansour; and Mohsen, Saleh Mahdi (2005). Social Responsibility and Business Ethics. Amman: Dar Wael.
Siam, Waleed Zakaria, and Ibrahim, Abdel Nasser (1998). Journal of Accounting Thought, Ain Shams University.
Yassin, Mohammed Atef Mohammed (2008). Master’s thesis, Middle East University, Jordan.
Jerbou, Yusuf Mahmoud (2006). Research on corporate social responsibility, Islamic University, Gaza.
Al Nile Bank for Trade and Development (2025). Institutional records and corporate social responsibility data.
Field Study (2026). Statistical analysis using SPSS.
Editorial Note
This English document consolidates the translated sections provided in the conversation. Numerical values, units, and statistical results have been retained as stated in the source text wherever available. Several financial figures and statistical interpretations appear inconsistent; these should be verified against the original Arabic study and the Bank’s records before formal submission or publication. The reference list should also be completed with full publication details where available.
