The impact of disclosure of social responsibility in the financial performance of the institutions listed in the Iraq Stock Exchange

Abstract

 The aim of the research is to identify the impact of social disclosure of companies on the performance of the institution from an accounting perspective, so we take the return on assets (ROA) and the return on equity (ROE), and the research was conducted on a sample of institutions listed in the Iraqi Stock Exchange during the period from 2017 to 2021, and the research reached That there is a positive and significant relationship between the disclosure of social responsibility and financial performance in terms of return on assets and return on equity: The disclosure of social responsibility is a good signal that the company sends to stakeholders indicating its involvement in the interests of society and the environment. This signal improves the external image of the organization.