The relationship between corporate social responsibility and governance mechanisms

Abstract

The study aimed to define corporate social responsibility and corporate governance mechanisms. To achieve this goal, the study dealt with the method of analyzing the content of the annual financial statements of a sample of industrial companies and banks listed in the Iraqi Stock Exchange, which number (16) distributed into (8) industrial companies and (8) Banks for the period from 2011 to 2020, as the study touched on the relationships of different influence between social responsibility and governance mechanisms, correlation and regression models were used in examining the impact between these variables, and the study concluded that the concepts of social responsibility and governance can be considered effective control mechanisms to prevent the occurrence of accounting manipulation in companies, and an important vital tool for evaluating their work he urged her to extend her interest to serve stakeholders and society.