Accounting disclosure of social responsibility and its reflection on users of accounting information Applied research in the Iraqi Stock Exchange

The researcher aims to shed light on the importance of accounting disclosure of social responsibility and the extent of the economic unit’s commitment to disclosure requirements and identifying users of accounting information. The hypothesis was proven by relying on the financial statements of the final accounts and the external auditor’s report for the period (2018-2021), and a questionnaire form was prepared and distributed. On (59) individuals, statistical analysis was used, and a set of conclusions were reached, including that social responsibility is a link between social performance and its disclosure, because disclosure is a form of communication between management and users of accounting information, spreading awareness of the importance of disclosing social responsibility among users of accounting