الافصاح عن المسؤولية الاجتماعية و دوره في تعزيز قيمة الشركة

Abstract EN

The objective of the research was to highlight the concept and importance of social responsibility and the possibility of disclosure according to the Iraqi environment.

the main objective of the study was to ascertain the extent of the commitment of iraqi companies listed in the iraqi market for securities to disclose social responsibility and its impact on the value of the company.

the study showed consistency and integration between the level of disclosure of social responsibility and the value of the company, as well as the cost of each of the social activities applied within the selected research sample companies.

in order to measure the level of disclosure of social responsibility in banks, the researcher used the method of analyzing the content of financial reports through (6) axes namely human rights, work practices, environment, fair operating practices, consumer issues, community involvement and development.

the value of the company is measured according to the company value - market value / share value the researcher adopted the iso 26000 international standard on corporate social responsibility.

the study concluded with a set of conclusions, the most important of which is that the research sample companies did not comply with the application of the provisions on CSR.the researcher reached several recommendations, the most important of which is that the private shareholding banks listed in the Iraqi market for securities take the initiative in applying the ISO 26000 standard for corporate social responsibility and through the statement of its social activities, which reflects on the value of the company.

opening words : accounting for social responsibility, disclosure of corporate social responsibility, value of the company.