This dissertation investigates the impact of laws and ethics on accounting and Corporate Social Responsibility (CSR) reporting, focusing on Giordano, a prominent retail brand in Hong Kong. The study explores the relationship between legal frameworks, ethical considerations, and sustainability reporting practices. The research aims to assess the positive and negative influences of laws and ethics on accounting and CSR reporting, identify relevant laws and ethical aspects, and evaluate their impact on Giordano's sustainability reporting. The methodology includes a literature review examining the relationship between law and ethics, the history of sustainability reporting in Hong Kong, and guidelines for reporting. The research employs a thematic analysis of collected data to present findings and recommendations for companies to comply with regulatory aspects. The dissertation highlights the importance of standards in accounting for stakeholders' decision-making and the increasing emphasis on CSR activities. The findings provide insights for researchers and companies, offering guidance on the influence of laws and ethics on accounting and sustainability reporting.