This study examines the historical development of social values and offensive media content and their effect on societal values by tracing transformations in social values, forms of media content, and their reflection on legislative regulation in Iraq and international covenants, It focuses on transformations resulting from technological development and digital media, accompanied by the spread of forms of offensive media content, so called low quality content, which may affect society’s value system. The research problem concerns the ability of Iraqi legislation to keep pace with developments in media content amid the absence of legislation regulating cybercrimes and the judiciary’s reliance on the amended Penal Code No, (111) of 1969, and whether these provisions sufficiently address emerging forms of media abuse. The study aims to explain the historical and conceptual development of social values and offensive media content, analyze the Iraqi legislative framework, and compare it with principles and regulations in international covenants concerning the protection of social values and media content.