The present study focuses on research published in the most prestigious journals in the United States and examines the field of social responsibility and green accounting. From one perspective, the oil and gas industries cause biological pollution and from another perspective, they reduce non-renewable energy reserves. Therefore, they are not only accountable to their shareholders, but also to society. By assuming social responsibilities and investing in this field, these industries can prevent the negative effects of this industry on society and the environment. In this study, social responsibility and the need to pay more attention to it in industries, especially high-risk industries, namely the oil, gas and petrochemical industries, are first addressed. As a rule, these industries must respond appropriately to this risk and therefore, to reduce these effects, they must make expenses that are of public benefit, especially in the company's area of ​​activity. Making these expenses needs to be reflected in reports, and in this regard, green accounting is a response to this basic need.