what if Examine the impact of corporate social responsibility $($CSR$)$ and sustainability reporting on accounting practices and financial disclosures. Discuss how companies are incorporating environmental, social, and governance $($ESG$)$ factors into their financial reporting and the challenges they face in measuring and reporting these non$-$financial metrics. Provide examples of companies that have successfully integrated CSR and sustainability into their business strategies and financial disclosures. Explain the benefits of CSR and sustainability reporting for stakeholders, including investors, customers, and employees. How do regulatory frameworks and reporting standards, such as the Global Reporting Initiative $($GRI$)$ and the Sustainability Accounting Standards Board $($SASB$),$ guide companies in their sustainability reporting efforts? Analyze the potential impact of mandatory sustainability reporting requirements on corporate behavior and financial performance. What role do accountants play in ensuring the accuracy and reliability of sustainability reports, and how can they contribute to the development of sustainable business practices? $10$ marks.