أهمية الإفصاح المحاسبي عن المسؤولية الاجتماعية وانعكاسه في بيان دور المنشآت في تحقيق الرفاهية الاجتماعية دراسة استطلاعية لآراء عدد من المحللين الماليين في سوق العراق للأوراق المالية

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.