AbstractThis research was designed to determine the relationship between corporate social
responsibility (CSR) and financial performance and the moderating effect of informational
transparency on the relationship. CSR in this study refers to reporting in economic,
environment, and social dimensions. Stakeholder and legitimacy theories were used to
explain the relationships. Data were collected from annual reports of 25 selected companies
listed in Iraq Stock Exchange (ISX) from 2014 to 2017. Panel data regression techniques
namely Fixed Effects estimation, Random Effects estimation and Pooled Ordinary Least
Squares (OLS) regression were carried out.The results of this study showed that the level of
CSR disclosures in Iraq are considerably low and the levels of financial performance
measured as a Return on Equity (ROE) and Return on Assets (ROA)) showed mixed
results (low and moderate). The level of informational transparencies showed an uptrend
across indicators namely Ownership Str.....