The importance of accounting disclosure on social responsibility and its reflection in the role of enterprises in achieving social welfare A survey of the views of a number of financial analysts in the Iraqi market for securities

Abstract

The research aims to test the fact that there is an impact on the Corporate Social Responsibility Disclosure (CSRD) in achieving Social Welfare (SW) in the Iraqi environment. 69 questionnaires were used, including a number of financial analysts in the Iraq Stock Exchange, to test hypotheses. We find that is a very high correlation significant between Corporate Social Responsibility Disclosure with social welfare. And that this disclosure positively affects the achievement of social welfare through the explain of the role it and contributions of these Corporate in support of the internal social base represented by individuals of the e Corporate, and external represented by individuals of society from the surrounding environment.