(Green banks between legislative encouragement and legal obligation) A legal study in banking and company laws

The concept of green goods and services has become a popular and rapidly spreading concept in the world today, and large commercial institutions have begun to adopt the production of these goods and services out of awareness of their social responsibility, with the encouragement of the legislative system by granting them privileges and exemptions or by obligating them to do so. Among these green services are banking services that banks have taken The traditional ones were initially adopted since the beginning of the technological recovery, and then digital banks began to appear that provide these services on electronic digital platforms. The idea of the green bank exists and works in two directions, the first of which is exploiting technological progress and providing banking services electronically after preparing the necessary infrastructure for them, which is Which leads to expanding its services and markets and attracting the largest number of consumers away from the traditional routine that leads to restlessness and reluctance of the customer. The second is working to support projects that serve, save and preserve the environment as part of its social responsibility, which is stipulated and regulated by most legislation, whether directly or indirectly. Directly, including the Iraqi legislator in the effective Iraqi Companies Law No. 21 of 1997, as well as the Corporate Governance Guide issued by the Central Bank of Iraq for the year 2018,