The accounting thought has passed through multiple stages during its development and accounting for social responsibility is one of the stages of accounting development as this type of accounting arose as a result of increasing the size and capabilities of economic units, especially joint stock companies, which led to the expansion of interest in the social responsibility of the economic unit from different groups of stakeholders and that the survival of any economic unit and its continuation requires it to commit and fulfill its social responsibilities when performing its various functions and despite being voluntary, but it has become necessary for economic units To meet the expectations of the community and estimate its requirements to maintain its reputation in the market. The objective of the current research is to show the extent of commitment of telecommunications companies to their social responsibility towards their employees, society, and the surrounding environment and evaluate this by trying to detect the ways pursued by companies, represented by claims or adopting unsustainable or environmentally friendly performance to cover them and the illusion of them to users that they are sustainable through the implementation of voluntary campaigns or giving donations, all of which suggest their social responsibility, but the reality is contrary to that, and this misinformation brings them to the so-called green wash, in light of The researcher’s reliance on the inductive approach was used by studying the reality of Zain Iraq Telecommunications Company, analyzing the content of its annual reports, through the application of the Global Reporting Initiative (GRI) and the use of statistical methods to show the impact of the phenomenon of green washing. The results of the study are the need for economic units to adopt sustainability in conducting their activities, reporting them with reliable reports, and avoiding unrealistic claims.