This dissertation explores the influence of laws and ethics on accounting practices and corporate social responsibility (CSR) reporting. The study begins with an introduction that outlines the background, research aims, objectives, rationale, and significance of the study. It identifies the laws and ethical considerations pertinent to accounting and CSR reporting, evaluates the relationship between law and ethics, and assesses the impact of legal frameworks on accounting and sustainability disclosures. The research employs a literature review, examining scholarly articles and journals to establish a theoretical foundation, focusing on themes such as the relationship between law and ethics and the impact of these factors on sustainability reporting. The dissertation also details the research methodology, including the research type, approach, philosophy, design, data collection, and analysis techniques. The final chapters analyze the collected data, present findings, and offer conclusions and recommendations for companies to enhance compliance with regulatory aspects and improve their brand image. This comprehensive analysis provides valuable insights for researchers and businesses interested in the intersection of law, ethics, accounting, and CSR.