The purpose of this research is Evaluating the effect of metaverse capabilities in accounting procedures on sustainability reporting functions from the perspective of Sharia. In terms of methodology, this study has used the approach of combining several methods of analysis, which is called "multi method" thus, in the approach of the result, this study should be considered developmental/applicative, and in the approach of the goal of this study, exploratory. Also, in terms of the type of data collection, this study is qualitative/quantitative. In order to identify the dimensions of Sharia's functions in sustainability reporting, ground theory and interview tools were used so that after identifying the criteria of this phenomenon and conducting Delphi analysis, it is possible to develop a researcher-made questionnaire for this variable. Then, in the quantitative part of the study, a standard questionnaire was also used to measure the capacities of metaverse in accounting procedures, and finally, through partial least squares analysis, the research hypothesis was tested. The results of the study regarding the identification of the expansion of the functional dimensions of Sharia in sustainability reporting, indicate the identification of 3 categories; It has 6 components and 41 propositional themes. Also, the result of the hypothesis test showed that Metaverse's capacities in accounting procedures have a negative and significant effect on Sharia's functions in sustainability reporting.