Asaad Munshid Mohammed
The study's purpose is to investigate at the knowledge pillars of both social responsibility and environmental stewardship accounting and corporate continuity, as applying social responsibility accounting is one of the requirements of the modern business environment and the accompanying changes, especially in light of the outbreak of the Covid 19 pandemic. A basic theory has been proposed, which states: Social responsibility accountability can help enhance corporate viability in light of the Covid-19 pandemic. A group of Iraqi industrial personnel, comprising Administrators, accountants, and technicians are just a few examples of the kind of people who work in the made up the research sample. A questionnaire form was designed in line with the research objectives and hypotheses Although a variety of statistical approaches were employed, the study yielded a number of conclusions, the most noteworthy of which was that the Iraqi industrial companies ’management is aware of the importance of social responsibility accountability in in the aftermath of the Covid 19 pandemic, and that applying social responsibility accountability In Iraqi industrial companies it can help support their viability.