This research seeks to diagnose the role of social responsibility in environmental sustainability at Accounting firms in Iraq. The research concluded that social responsibility has a significant impact on achieving environmental sustainability. This study examines the close relationship between Corporate Social Responsibility (CSR) and Sustainable Development (SD), where social responsibility plays a crucial role in promoting the economic, social, and environmental dimensions of sustainable development. The findings indicate that integrating CSR practices with sustainable development strategies contributes to achieving a balance between the interests of companies, society, and the environment, and enhances the long-term sustainability of development. The study also addresses the impact of government policies and stakeholder expectations on shaping the sustainable performance of companies.
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