The Impact of Using Artificial Intelligence (AI) Technologies on Corporate Social Responsibility (CSR) Accounting )An Applied Study on Commercial Banks Operating in Zawiya)

The study aimed to identify the impact of using artificial intelligence (AI) technologies on corporate social responsibility (CSR) accounting by knowing the impact of using these technologies on the economic, social and environmental dimensions of social responsibility in Libyan commercial banks. The study sample consisted of commercial banks operating in the city of Zawiya. To achieve the study objectives, the descriptive analytical approach was adopted in analyzing and testing the data and information collected. (55) questionnaires were distributed and the SPSS statistical program was used to analyze the data. The study reached several results, including that artificial intelligence contributes to enhancing the applications of social responsibility in banks, but the level of use is still average and reflects the beginning of a path towards effective adoption. The economic dimension has the largest share of positive impact, especially with regard to the efficiency of managing financial resources and reducing costs. The impact of artificial intelligence appears in the social dimension through improving communication and disclosure of social responsibility activities. However, its role in the environmental dimension is still relatively weak, especially with regard to reducing the direct impact of environmental activities. Therefore, the study recommended enhancing banks’ investments in artificial intelligence technologies and expanding the scope of their application in the areas of social responsibility beyond Current average level.