The Impact of Bank Type on Social Responsibility Reporting of Banks; an Ethical Perspective

Social responsibility contains duties and obligations which the organization has to do it in order to maintain, care and assistance to the community in which it operates. The purpose of this study, in addition to explaining the relationship between the concept of social responsibility and business ethics, is to evaluate the impact of bank type (Public sector or private sector) on social responsibility reporting of Iranian banks through research variables.
This study is a descriptive research (Ex post Facto). The research population comprises of public sector and private sector banks all around Iran which is estimated 28 banks. As the population is small, therefore, no especial sampling method was selected and all the population was studied. In order to analyze the data according to the needs of statistical requirements, Social Sciences software (SPSS) and descriptive statistical techniques and chi-square and Mann-Whitney test were used.
The findings of this study show that there is significant difference in e- social responsibility reporting and measurement of quantitative data between private and public sector banks, the results also indicate that there is significant difference in terms of care for social responsibility reporting between private and public sector banks.
Findings indicate that private sector banks use e-reporting for activities regarding social responsibility and e- measuring of quantitative numbers of public utility services more than public sector banks. Private sector banks also assume more importance for social responsibility reporting.