Due to corporate social responsibility (CSR), oil companies operate in socially responsible ways and engage more with local communities to ensure environmental protection and community welfare. In the past few years, the Kurdistan Region paid great attention to CSR. The main aim of this study is to provide a critical analysis of the CSR legal framework of the Kurdistan Region and survey the impact of CSR implementation on economic growth in Kurdistan, with a view to ascertain legal complications and underlining the weaknesses. The study clarifies that CSR is not limited to purely voluntary undertakings by companies but extends to mandatory government regulation and contractual commitments. In the Kurdistan Region, there is no legislation to make CSR mandatory or regulate CSR, and there is no penalty for non-complying companies. However, most of Kurdistan’s available production sharing contracts (PSCs) oblige contractors to pay capacity building bonuses and payments but due to the lack of legal regulation, their adopted amounts and types vary, and a number of PSCs require no capacity building bonus. Finally, the study suggests that CSR should be enforced by issuing a specific law and also propounds numerous recommendations for the Kurdistan Region to minimize legal contentions and problems relating to CSR.

中文翻译：

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库尔德斯坦地区生产分成合同的能力建设费规定作为强制性企业社会责任工具

由于企业社会责任（CSR），石油公司以对社会负责的方式运营，并更多地与当地社区合作，以确保环境保护和社区福利。近年来，库尔德斯坦地区高度重视企业社会责任。本研究的主要目的是对库尔德斯坦地区的企业社会责任法律框架进行批判性分析，并调查企业社会责任的实施对库尔德斯坦经济增长的影响，以查明法律复杂性并强调弱点。该研究阐明，企业社会责任不仅限于企业纯粹自愿的承诺，还延伸到强制性的政府监管和合同承诺。在库尔德斯坦地区，没有立法强制执行企业社会责任或规范企业社会责任，也没有对不遵守规定的公司进行处罚。然而，库尔德斯坦大多数可用的生产分成合同（PSC）都要求承包商支付能力建设奖金和付款，但由于缺乏法律监管，其采用的金额和类型各不相同，并且许多PSC不需要能力建设奖金。最后，该研究建议通过颁布具体法律来执行企业社会责任，并为库尔德斯坦地区提出了许多建议，以尽量减少与企业社会责任相关的法律争议和问题。