The Role of Diversity Board of Directors and its Social Responsibility in Enhancing the Quality of Reports

الملخص

The research aims to discuss the role of the social diversity of the board of directors and its social responsibility in enhancing the quality of reports to confront the change in the business environment that resulted in deficiencies in their preparation. The research sample included (20) companies listed on the Iraq Stock Exchange. The research concluded that communication between the company and stakeholders was not built on a mutual relationship to achieve the adequacy of information for both parties in making decisions resulting from the quality of information contained in the reports. The research recommends that reports be prepared on the basis of quality management and practice a degree of transparency and integrity that increases its competitiveness through social diversity that enriches the decisions of the board of directors by contributing different viewpoints, skills, values, beliefs and preferences to communicate with the external environment