“…Iraqi managers, entrepreneurs, and shareholders can apply CSR practices on an abrasion-flow within their companies to achieve sustainability (Lu et al, 2017), reputation (Perez, 2015), economic growth (Kolk, 2016). This yields in more positive outcomes such as acquiring social marketing, and increasing the level of profitability (Zakari, 2017). For the fast-growing and emerging market of Iraq, social aspects of business in the concept of business laws and ethics, is an area of concern, which requires attention and awareness.…”