The research aimed to develop a proposed framework to activate the role of environmental auditing in ABE, and its impact on supporting the competitive advantage in banking markets, in order to contribute to solving the environmental problems facing banking institutions, and its impact on economic development and sustainable development, and then adding economic value. society, especially in light of what the reports indicated about the weak performance of the ABE, and its exit from the banking competition market, whether global, Arab, or local,
To achieve the objectives of the research, the theoretical and applied methods were used, the questionnaire was designed, and the Reliability and validity of the questionnaire were confirmed for application to the research sample consisting of (60) individuals. Statistical treatment was carried out using to test the hypotheses and analyze the results. The results of the research revealed a fundamental relationship between environmental non-compliance and environmental problems and challenges facing the agricultural banking sector. There is also a direct impact of activating the role of environmental auditing in ABE on improving and supporting competitive advantage. in the banking markets
The researchers recommended the need for higher management in the ABE to adopt a set of different procedures, policies and mechanisms to activate the role of environmental auditing in improving and supporting its competitive advantage in the banking market.