Risk management strengthens the economic motivation of a manager to allocate some company resources to increase corporate social responsibility activities. Contrary to conventional risk management techniques, enterprise risk management is a new paradigm for managing the set of risks that organizations face, and policymakers continue to focus on mechanisms to improve governance and enterprise risk management. There is growing support for the argument that organizations improve their performance by using corporate risk management. The purpose of this research is to investigate whether real earnings management and managerial trust influence the relationship between corporate social responsibility and corporate risk management. Do they have a significant impact on the Tehran Stock Exchange? The statistical research population of companies admitted to the Tehran Stock Exchange between 1395 and 1400 with a sample of 185 companies and generalized least squares regression and combined data were tested for hypotheses that according to the results of the first hypothesis test, the social responsibility of the company and company risk management have a direct and significant relationship. Also, the results of the second hypothesis indicate that real profit management has a significant effect on the relationship between corporate social responsibility and corporate risk management. And the results of the third hypothesis indicate that managerial trust has a significant effect on the relationship between corporate social responsibility and corporate risk management.