Case (Chapter Social Responsibility Accounting) Potentials of Applying Social Responsibility Accounting in the Banking Sector in Lebanon: An Empirical Study (Hasan El-Mousawi & Hussein Trabulsi, 2019) Universal interest in organizations' role and their impact on society and rising prospects of investors, consumers, employees and local communities about the importance of this role and its impact on society, which made many governments, non-governmental organizations and local communities seek more transparency and accountability; provided that it is not limited to daily operations of organizations of any nature, but it should include the extent of impact those operations have on society. This research aimed at shedding light on the concept and importance of social responsibility accounting and determining the extent of applying it in Lebanese banks in order to deal with the deficiency in outputs of the accounting system, which is reflected in financial statements, by including information about social responsibilities and revealing the impact of disclosing it in financial statements. The research yielded some important findings, mainly that managements of banks in Lebanon are aware of the concept of social responsibility; however, managements of banks in Lebanon do not develop relations with the local community except in certain domains. NB: Full research paper is attached for your reference. Task 1 Define the term "Social Responsibility Accounting (SRA) and briefly explain the benefits of SRA pertaining to the banking sector in Lebanon. (Word count: 300-400)