This paper reviews and analyses 41 empirical studies examining the effects of internal corporate governance attributes on the disclosure of Corporate Social Responsibility (CSR) information by companies in Iraq. The inductive approach used in this paper entails the surveying, studying, comparing and summarizing of all papers published in prominent journals in the past seven years. By reviewing 41 empirical studies, this current study obtained mixed results ranging from Positive and negative statistically significant to statistically insignificant relationships, depending on the CSRD measures, sample selection and corporate governance attributes. The researchers also found that CG and CSR disclosure have a more positive relationship (57.80 %) than Negative and significant relationship (15.47%). However, the study found that (26.73%) an insignificant relationship .This paper also found that CSRD is weak in Iraq compared to developing countries in the analyzed studies. In the case of the .....

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Iraqi corporations still perform below expectation and are yet to fully comply with corporate social responsibility disclosure (CSRD) requirements. Past research on corporate governance attributes (CGA) had shown positive effects on CSRD. Thus, this research aims to investigate the effects of CGA, such as board of directors (BOD), audit committee (AC), and ownership structure (OWSR) on the level of CSRD in Iraqi non-financial companies by focusing on the moderating effect of earnings management (EM). CSRD in this study refers to disclosure in environment, product and consumers, community, and human resource. Hypotheses are developed using the multi-theoretical framework, including agency, stakeholder, and legitimacy theories. Data were collected from annual reports of 38 non-financial companies listed on the Iraq Stock Exchange (ISX) from 2016–2019. Panel data regression techniques were carried out, namely fixed effects estimation, random effects estimation, and pooled ordi.....

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