Adopting social responsibility in strategic planning and its impact on achieving going concern assumption/ A case study in the Basrah Oil Company - A public company

Abstract

       This research highlights the statement of the impact of adopting social responsibility in strategic planning in achieving the going concern assumption. Due to the increasing awareness of companies of the importance of social responsibility in recent times. Because it includes economic and social dimensions that help in the survival and continuity of the performance of activities and programs, Several results were reached, the most important of which is that fulfilling the requirements of the social and economic dimensions of social responsibility enables the company to continue performing its activities, and thus remain within the oil sector as a profitable company, The researchers presented a set of recommendations, the most prominent of which is that the company’s financial affairs department should disclose aspects of social responsibility and present them in social statements separate from the financial statements prepared for the general purpose.