Teaching ESG and Sustainability Accounting in Universities

Abstract

The growing relevance of environmental, social, and governance (ESG) reporting has increased demand for professionals trained in sustainability accounting. Traditional accounting programs focus primarily on financial reporting, leaving a gap in socially responsible disclosure and stakeholder-driven reporting frameworks. This paper examines the integration of ESG and sustainability accounting into university curricula, presents pedagogical approaches, highlights global examples, and proposes a curriculum framework for higher education institutions. The study reveals that multidisciplinary course design, experiential learning, industry collaboration, and ethical pedagogy are central to successful integration. Challenges include lack of faculty expertise, inconsistent global standards, and limited industry-academia linkages.