This study investigates the relationship between corporate social responsibility (CSR) and the quality of financial reporting in the Korean market, focusing on earnings management practices. The research finds that socially responsible firms are less likely to engage in earnings management through discretionary accruals, suggesting a higher quality of financial reporting. However, the evidence is weak and driven by specific groups, such as environmentally sensitive firms and affiliates of large family-owned conglomerates (chaebol). The study uses ESG scores as a proxy for CSR performance and examines the impact of CSR on financial reporting quality through measures such as discretionary accruals and real activity manipulations. The analysis reveals that socially responsible firms in non-environmentally sensitive industries and non-chaebol affiliates exhibit better financial reporting quality in terms of both discretionary accruals and real activity manipulations. In contrast, socially responsible firms in environmentally sensitive industries limit earnings management through discretionary accruals but do not show significant differences in real activity manipulations. The findings suggest that firm characteristics and operational environments significantly influence the relationship between CSR and financial reporting quality. Chaebol affiliates, subject to strict regulatory oversight, may not have strong incentives to improve financial reporting transparency. Additionally, the materials industry, which is heavily involved in discretionary accruals for earnings management, shows that socially responsible firms limit earnings management through discretionary accruals but do not significantly alter real activity manipulations. The study contributes to the literature by highlighting the importance of firm characteristics in shaping the relationship between CSR and financial reporting quality. It also underscores the role of regulatory environments and the preference for earnings management tools in determining this relationship. The results indicate that CSR practices may have varying effects on financial reporting quality depending on the industry and firm structure. Overall, the study provides evidence that socially responsible firms tend to have higher quality financial reporting, but this effect is not uniform across all firms and industries.This study investigates the relationship between corporate social responsibility (CSR) and the quality of financial reporting in the Korean market, focusing on earnings management practices. The research finds that socially responsible firms are less likely to engage in earnings management through discretionary accruals, suggesting a higher quality of financial reporting. However, the evidence is weak and driven by specific groups, such as environmentally sensitive firms and affiliates of large family-owned conglomerates (chaebol). The study uses ESG scores as a proxy for CSR performance and examines the impact of CSR on financial reporting quality through measures such as discretionary accruals and real activity manipulations. The analysis reveals that socially responsible firms in non-environmentally sensitive industries and non-chaebol affiliates exhibit better financial reporting quality in terms of both discretionary accruals and real activity manipulations. In contrast, socially responsible firms in environmentally sensitive industries limit earnings management through discretionary accruals but do not show significant differences in real activity manipulations. The findings suggest that firm characteristics and operational environments significantly influence the relationship between CSR and financial reporting quality. Chaebol affiliates, subject to strict regulatory oversight, may not have strong incentives to improve financial reporting transparency. Additionally, the materials industry, which is heavily involved in discretionary accruals for earnings management, shows that socially responsible firms limit earnings management through discretionary accruals but do not significantly alter real activity manipulations. The study contributes to the literature by highlighting the importance of firm characteristics in shaping the relationship between CSR and financial reporting quality. It also underscores the role of regulatory environments and the preference for earnings management tools in determining this relationship. The results indicate that CSR practices may have varying effects on financial reporting quality depending on the industry and firm structure. Overall, the study provides evidence that socially responsible firms tend to have higher quality financial reporting, but this effect is not uniform across all firms and industries.