The increasing focus on sustainability has intensified expectations for businesses, NGOs, and public institutions to transparently disclose their environmental, social, and governance (ESG) impacts. This demand has transformed sustainability accounting and reporting (SAR), expanding professional responsibilities to balance corporate sustainability, ethical accountability, and transparent communication. As the need for expertise in SAR grows, educational institutions face the challenge of preparing students with technical and ethical competencies. However, many academic programs fail to develop well-rounded SAR professionals, raising concerns about superficial practices and potential greenwashing. In response, dialogic accounting (DA) offers a promising framework to reshape how sustainability is taught and integrated into accounting education. This chapter proposes an instructional model that embeds sustainability principles within academic curricula, tracing the evolution of sustainable accounting and highlighting pedagogical innovations that contrast with traditional approaches. It further examines institutional experiences and case studies demonstrating effective integration of sustainability education. The chapter advocates for a transformative shift in SAR pedagogy that fosters critical thinking, ethical awareness, and interactive learning, aligning professional training with the evolving expectations of sustainability and accountability. This strategy will enhance professional competencies by synchronizing the educational framework with the changing demands of sustainability and accounting.

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Navigating the Intersection of Ethics and Accounting: A Dialogic Framework for Sustainability Accounting in Education

  • Gaurav Jyoti,
  • Laura Corazza

摘要

The increasing focus on sustainability has intensified expectations for businesses, NGOs, and public institutions to transparently disclose their environmental, social, and governance (ESG) impacts. This demand has transformed sustainability accounting and reporting (SAR), expanding professional responsibilities to balance corporate sustainability, ethical accountability, and transparent communication. As the need for expertise in SAR grows, educational institutions face the challenge of preparing students with technical and ethical competencies. However, many academic programs fail to develop well-rounded SAR professionals, raising concerns about superficial practices and potential greenwashing. In response, dialogic accounting (DA) offers a promising framework to reshape how sustainability is taught and integrated into accounting education. This chapter proposes an instructional model that embeds sustainability principles within academic curricula, tracing the evolution of sustainable accounting and highlighting pedagogical innovations that contrast with traditional approaches. It further examines institutional experiences and case studies demonstrating effective integration of sustainability education. The chapter advocates for a transformative shift in SAR pedagogy that fosters critical thinking, ethical awareness, and interactive learning, aligning professional training with the evolving expectations of sustainability and accountability. This strategy will enhance professional competencies by synchronizing the educational framework with the changing demands of sustainability and accounting.