أثر مستوى الافصاح عن المسؤولية الإجتماعية على ربحية الشركات الصناعية في العراق

الملخص EN

This study aimed to identify the impact of the level of social responsibility disclosure on the profitability of industrial companies in Iraq.

to achieve the objective of the study, the analytical descriptive approach was followed, where the level of social responsibility disclosure was measured using three dimensions: environmental activities, product improvement activities, and local community service activities., profitability was measured using return on equity and profit margin, and the study population could be Iraqi industrial companies listed on the Iraqi stock exchange, with a study sample of 21 companies, and the necessary data for the study were collected using annual financial reports for the period.

2015-2019.

according to the findings of the study, the level of disclosure of social responsibility in its dimensions (environmental activities, product improvement activities, and local community service activities) has a statistically significant impact on profitability measured by return on equity and profit margin in industrial companies in Iraq.

recommending that industrial companies in Iraq increase their interest in clarifying the scope of their product improvement activities.