Abstract
The research aims to explain the role of social responsibility accounting in improving the value of the company, and this goal is achieved by identifying the concept of social responsibility and the concept of accounting for social responsibility as well as the concept of company value, as well as a statement of the role of accounting disclosure of social responsibility in the financial statements of industrial companies listed in the Iraq Stock Exchange Finance aims to improve the value of the company, by relying on the data of the annual financial reports of a sample of Iraqi industrial companies listed in the Iraq Stock Exchange, amounting to (25) companies, where a sample of those companies was selected (21) companies, where the sample represented a percentage of ( 84% of the study population for the period (2011-2020). The scale of Said, R., Abd Samad, K., Mohd Sidek, N. Z., Ilias, N. F., & Omar, N. (2018) was used to measure social responsibility, and the Tobin' S Q model) to measure the value of the company, and the role of accounting disclosure was demonstrated. Social responsibility in improving the value of the company through the statistical program (Spss). The research reached several practical conclusions represented in the fact that the six independent variables (disclosure of the company's strategy, disclosure of governance procedures, disclosure of products and services, disclosure of social objectives, disclosure of employment levels) had a significant impact on the value of the company at different levels. As for the recommendations of the research, the most prominent of them is that it is necessary to educate the managements of industrial companies of the importance of commitment to disclose social responsibility in their financial statements and to have an accounting system that includes all dimensions of social responsibility (company strategy, governance, products and services, community development and social goals, employment, and the environment). This is because the company spends on these dimensions.
