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     It has become very important to have sustainability reports that include information that expresses the value of the company and reflects the impact of the company's activities on the environment and society. Therefore, the study aimed to shed light on the impact of disclosing sustainability reports in supporting the Egyptian index of corporate social responsibility, by clarifying the role of accounting in achieving sustainable development, demonstrating the contribution of sustainability reports and the accounting system in supporting the Egyptian index of corporate social responsibility, and identifying the problems and obstacles facing companies in preparing sustainability reports.
     The study concluded that the disclosure of sustainability reports brings many benefits and benefits, and is considered one of the most important tools that enable the Egyptian CSR index to achieve its objectives, as it provides a more comprehensive approach than financial reports. The study recommended the need to compel companies listed on the Egyptian Stock Exchange to disclose sustainability information within the published financial lists and reports, as well as the need to develop the current Egyptian accounting standard to include accounting disclosure of sustainability information in order to be able to meet the growing needs of users of financial statements and reports and enable them to make various decisions.