Tahreer sallal Rabeea
In this article, we investigate the influence of market discipline on the performance of a selection of Iraqi banks from 2015 to 2021, while also considering the interactive role of social responsibility. In the pursuit of academic research, pertinent information sourced from annual reports of banking institutions, financial websites, as well as the Bank of Pakistan (SI) and Iraq Stock Exchange (ISX), was systematically gathered spanning the years 2015 to 2021. The research study utilizes content analysis and panel data techniques as its methods of investigation. The findings indicate a notable uptick in the overall corporate social responsibility (CSR) disclosure by all the banks included in the sample. The empirical findings of this study indicate a favorable correlation between market discipline and the performance of individual banks. Nevertheless, the results demonstrate the engagement of commercial banks in corporate social responsibility initiatives, which have contributed to enhancing the association between market discipline and the enhancement of banks' operational effectiveness. The present research findings enhance the comprehension of corporate social responsibility (CSR) initiatives in the financial sector within an emerging nation. The organization demonstrates a proactive commitment in cultivating its financial culture, thereby fostering the advancement of the Iraqi financial sector.