This study aims to determine the role of Accounting Conservatism in the influence of Financial Distress and Litigation Risk on the Sustainability Reports of Infrastructure companies listed on the IDX for the period Q12019-Q32021. The population in this study used Infrastructure, Utilities, and Transportation companies listed on the Indonesia Stock Exchange (IDX) in Q12019-Q32021 as many as 79 companies from Infrastructure, Utilities, and Transportation. The sample in this study was 21 companies from a total of 79 Infrastructure, Utilities, and Transportation companies listed on the Indonesia Stock Exchange (IDX). This research method uses quantitative methods and uses purposive sampling technique. In this study there is a data analysis technique that uses classical assumption tests and path analysis. Based on the results of data processing shows, Financial Distress affects Accounting Conservatism, Litigation Risk has no effect on Accounting Conservatism, Accounting Conservatism affects Sustainability Report, Financial Distress affects Sustainability Report, Litigation Risk has no effect on Sustainability Report, Accounting Conservatism can mediate Financial Distress's influence on Sustainability Report, Conservatism Accounting cannot mediate the influence of Litigation Risk on sustainability reports.