The study objective is to examine the impact of the metaverse and corporate social responsibility (CSR) on agriculture production and accounting firm performance output of Nigerian firms. The study ascertained that metaverse is described as a communal virtual shared environment that is produced when physically persistent virtual reality (VR) and virtually augmented physical reality collide while CSR assists firms in becoming socially responsible to the public, their stakeholders, and themselves. the study findings recognized that firms that effectively use technology to showcase their dedication to ethical CSR practices will likely draw investors who support the Sustainable Development Goals (SDGs). Thus, the production of agricultural products and the performance of accounting businesses within Nigerian firms are significantly impacted by both the metaverse and CSR. Their integration improves community ties, stimulates creativity, increases productivity, supports sustainability, and eventually results in a stronger economic framework within Nigeria's crucial agriculture industry. It was concluded in the study that the synergistic impact that improves the performance of accounting firms and agricultural production is produced when CSR initiatives are combined with metaverse technologies. Businesses can create creative solutions to address social concerns that farmers confront, including market access or teaching about sustainable practices, by utilizing the metaverse technology included in CSR frameworks