The research paper discussed identifying the impact of Palestine exchange listed corporation commitment to Accounting Disclosure of social responsibility on investment decisions making by securities dealers in Palestine exchange. To achieve the purpose of the study, the researcher used a descriptive-analytical approach. A questionnaire was distributed to a simple random sample of investors and speculators through Palestine exchange members brokerage firms. (30) questionnaires were distributed and all of them were regained by 100 percent. The study concluded some results which are the following: commitment of Palestine exchange listed corporations to accounting disclosure of social responsibility towards society affects investment decisions making by investors. commitment of Palestine exchange listed corporations to accounting disclosure of social responsibility towards customers affects investment decisions making by investors. commitment of Palestine exchange listed corporations to accounting disclosure of social responsibility towards employees affects investment decisions making by investors. commitment of Palestine exchange listed corporations to accounting disclosure of social responsibility towards environment affects investment decisions making by investors. commitment of Palestine exchange listed corporations to accounting disclosure of social responsibility towards shareholders affects investment decisions making by investors.