Center for Advancing Accounting

Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators

• In Event: Integrating ESG/Sustainability into the Curriculum

Abstract

This study examines the current state of environmental, social, and governance (ESG) accounting education in higher education institutions. We survey 452 accounting faculty regarding their perceptions of the best methods and strategies for teaching ESG/sustainability reporting. We find that very few accounting departments have formally integrated ESG reporting into the accounting curriculum, although a good number of accounting faculty members have taught ESG topics through their own initiative. Findings are presented for all participants and compared to the perceptions of accounting faculty with experience teaching ESG. Survey results reveal where and how ESG should be taught, methods and techniques for implementation and teaching, and the possible challenges and needed resources for integrating ESG into accounting curricula. We also provide an overview of the current ESG reporting environment, the current position of the Association to Advance Collegiate Schools of Business (AACSB) on ESG accounting for member schools, related upcoming changes to the Uniform CPA Exam, and a summary of currently available resources for accounting education in the ESG area.

Authors

• Valerie Simmons, The University of Southern Mississippi

• Ashley Stampone, The University of Scranton

• Linette Rayeski, King's College

• Amanda Serafin, The University of Scranton