The Role of Accounting for the Costs of Social Responsibility in Enhancing the Company's Performance: A Case Study on Baghdad Soft Drinks Company

The research aims to shed light on the concept of accounting for the costs of social responsibility, to define the theoretical framework for accounting for the costs of social responsibility, and to know the extent to which accounting for the costs of social responsibility contributes to enhancing the performance of companies. The data necessary to test that role were collected by conducting an informational content analysis of the Baghdad Soft Drinks Company, which was chosen as a case study in the current research. The company's financial reports for the period (2016-2018) were viewed through its disclosures through the Iraq Stock Exchange. The research concluded that the increase in the costs of social responsibility can help improve the performance of companies in the long term and that there is a direct link with the final results, as the interest of companies in disclosing the costs of social responsibility and accounting for them gives a positive image to external parties of the company's commitment to ethical and social standards of behavior , and thus enables the company to obtain a sustainable competitive advantage.