Incorporating Climate Change and Disaster Education into Accounting Curriculums

There is a growing trend to incorporate climate reporting into accounting education due to concerns and pressures arising from global climate change, natural disasters, and changing stakeholder preferences and expectations. The purpose of this book chapter is to assess the inclusion of climate change and disaster-related topics in accounting curricula, which is in response to the increasing demand for accountants to take on new roles that involve supporting organisations in disaster-related impact management, reporting, and disclosure. Accounting curricula need to be transformed to produce accounting professionals who can help organisations deal with the risks associated with climate change and disaster-related risks. This chapter integrates climate change and natural disaster curricula into accounting education, emphasising professional skill development, industry, and community engagement. The findings of this chapter can be helpful for universities and professional accounting bodies to incorporate climate change and disaster education topics into their accounting curriculum for students. The inclusion of issues related to climate change and disaster education will (i) equip students with the necessary knowledge and skills to navigate climate change and disaster risks, as well as to conceptualise adopting conservative accounting practices and disclosures, (iii) encourage professional engagement with operational practices relating to climate change and disaster risk management, and (iv) raise students’ interest in climate and natural disaster risk accounting, as well as sustainability, environmental, social, and carbon emissions issues.