Abstarct: In this research, concepts and explanations on the ability to the effect of the level of social responsibility on financial constraints Focusing on resource allocation preferences: Evidence from companies listed on the Tehran Stock Exchange, were examined. The current Research is a descxriptive Research in which the financial information of 126 companies that are active in the Tehran Stock Exchange during the period of 2017 to 2022 was examined. The method of selecting and obtaining the sample is mentioned in the third chapter of this research. The quantitative method of statistical analysis, including the regression analysis method, has been used to analyze the data, and Excel and Eviews software have been used to analyze the data and extract the research results and at the end, relevant tests were performed and t-test was used to determine the significance of the relationship between the independent variable and the dependent variable. The research results show that the level of social responsibility has a significant effect on financial constraints and resource allocation priorities on financial constraints; means that companies with a commitment to social responsibilities are forced to divert resources towards corporate social responsibility activities, which potentially distorts the optimal allocation of company resources and limits the ability of companies to access financial resources. Moreover, socially responsible disclosing companies show more controlling shareholders' resource allocation preferences, which indicates that controlling shareholders' expropriation partly explains the effect of CSR reporting mandates on financial constraints.