Acceso usuarios
, Hossein Fakhari, Eisa Akbari Naftchli
Purpose: The purpose of this research is to understand the greater responsibility placed by various organizations on the social responsibilities of the organizations towards their stakeholders. It also aims to explore the Corporate Social Responsibility (CSR) for daily operations of organizations to fulfill their social responsibilities to society.
Theoretical Framework: The study made assumptions based on in-depth review to investigate variables in Iraqi context. One of the comprehensive measurement criteria provided by Liao (2019) covers the three dimensions of effectiveness, efficiency, and consistency.
Design/methodology/approach: The statistical population contains all listed companies on the Iraqi Stock Exchange between 2015 and 2021. The hypotheses were tested employing a multivariate regression model. The hypotheses of the study were tested using a sample of 168 observations from listed Iraqi banks from 2015 to 2021 and a multiple regression model based on the panel data technique of the random effects model.
Findings: The results showed a positive and statistically significant relationship between social responsibility and bank performance. Also, information technology governance (ITG) moderates this effect. Additional methods (t+1, fixed effects, ordinary least squares) were employed to test the validity of the research models.
Research, Practical & Social Implication: As this is the first study to investigate this issue in emerging markets, it provides users, analysts, and legal bodies with valuable information regarding CSR, which substantially impacts banks' performance.
Originality/value: The finding suggests several consequences of IT governances and its effects on corporate social responsibility which contributing to the development of knowledge.
