This review research paper examines the integration of environmental, social, and governance (ESG) factors in financial reporting, with a focus on the accounting practices that contribute to sustainability. The purpose of this study is to explore the theoretical framework underlying the incorporation of ESG factors in financial reporting and to investigate the design and methodology employed in relevant research studies. By analyzing the findings of existing literature, this paper aims to shed light on the implications of integrating ESG factors in financial reporting and to identify the originality and value of such an approach. The purpose of this research paper is to investigate the integration of ESG factors in financial reporting and assess its implications in promoting sustainability. It aims to explore the theoretical foundations that support this integration and analyze the design and methodology employed in previous studies. This paper explores the theoretical framework surrounding the integration of ESG factors in financial reporting. It examines the existing literature to identify the underlying principles, theories, and models that guide the incorporation of ESG factors into accounting practices. A comprehensive review and analysis of existing research studies on the integration of ESG factors in financial reporting are conducted. The paper examines various design and methodology approaches used in previous studies, including empirical analyses, case studies, and theoretical frameworks. The findings of this review indicate that integrating ESG factors in financial reporting has the potential to provide stakeholders with a more comprehensive and accurate assessment of a company's long-term value. The analysis reveals that accounting practices that consider ESG factors lead to enhanced decision-making, improved risk management, and increased transparency for investors, while also contributing to sustainable development goals. This research paper emphasizes the importance of integrating ESG factors in financial reporting and highlights the potential benefits for various stakeholders. The findings provide insights for policymakers, standard-setting bodies, and accounting professionals to consider when designing regulations and reporting frameworks. Furthermore, the paper underscores the significance of sustainable practices and responsible investing, promoting a more socially and environmentally conscious business environment. This research paper contributes to the existing literature by consolidating and analyzing the findings of previous studies on the integration of ESG factors in financial reporting. It provides a comprehensive overview of the theoretical foundations, research methodologies, and practical implications associated with accounting for sustainability. The paper's value lies in its ability to inform stakeholders about the potential benefits and challenges of incorporating ESG factors in financial reporting.