Administrative efficiency and its impact on disclosing social responsibility through a group of variables controlling the relationship: An analytical study of the Commercial Bank of Iraq for the period (2019 -2023)

The research aims to know the direct impact determined by the issue of administrative efficiency in commercial banks on the disclosure of social responsibility in banks, as well as to know the indirect effect of administrative efficiency on the disclosure of social responsibility through a group of variables controlling the relationship, namely (financial leverage, company age, and company size). The level of cash, trading rate, and the ratio of market value to book value). An analytical study was conducted on the Commercial Bank of Iraq for the period (2019 - 2023) and after analyzing the bank’s data, the most prominent results were the presence of a positive statistically significant effect attributed to administrative efficiency in disclosing social responsibility. The most prominent recommendations were the necessity of paying more attention to the research variables. It also recommended the necessity of Banks' commitment to disclose all activities related to social responsibility in their published annual reports.