Cover
Volume 7, Special Issue 5 (2026)

Published: September 30, 2026

Pages: 112-121

Research Article

The role of corporate social responsibility accounting disclosure in reducing poverty: A survey study of a sample of companies listed on the Iraq Stock Exchange

Izdihar A. Zamil 1 Zainab Q. Jebur 1 Adnan K. Matrood 2 Iqbal A. Abed 1
1Department of Accounting,College of Administration and Economics, University of Al-Qadisiyah, Al-Qadisiyah, Iraq
23Department of Accounting Technologies,College of Polytechnic, Al-Furat Al-Awsat Technical University, Al-Qadisiyah, Iraq
History
  • Received: July 26, 2026
  • Accepted: August 28, 2026
  • Available Online: September 30, 2026
DOI

https://doi.org/10.56967/ejfb2026954

Abstract

Corporate social responsibility (CSR) is a fundamental element of sustainable business operations, highlighting how companies contribute to solving social and economic problems. Poverty reduction is one of the most pressing of these problems and remains a key objective of national and international development agendas. This study examines how accounting disclosure of CSR can support policies aimed at poverty reduction and improve transparent reporting for decision-making among stakeholders. An inductive approach was adopted to address the research problems and theoretically test the hypotheses to achieve the research objectives. Practically, the research employed a descriptive approach to analyse the results of a questionnaire distributed to a sample of companies listed on the Iraq Stock Exchange. One of the most significant findings was a statistically significant relationship between accounting disclosure of CSR and sustainable development. The study concludes that the business sector's contribution to poverty reduction and sustainable development can be significantly enhanced through strong and consistent accounting disclosure of CSR.

Keywords

References

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