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Journal of European Economic History
2022, Volume:3, Issue:3 : 16-21
Research Article
Sustainability Assurance Education in Accounting Programs: Building Competence, Credibility, and Professional Judgment for ESG Assurance
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1
Department of Accounting and Auditing, National Institute of Commerce, New Delhi, India
2
School of Business and Sustainability, Crescent International University, Dubai, UAE
3
Centre for Accounting, Ethics and Sustainability, Northbridge University, Australia
Abstract

The rapid expansion of sustainability reporting has intensified global demand for credible and reliable environmental, social, and governance (ESG) information. As sustainability disclosures increasingly influence investment decisions, regulatory oversight, and stakeholder trust, assurance over such information has become a critical professional service. This evolution places new expectations on the accounting profession and, consequently, on accounting education. Sustainability assurance education equips future accountants with the competencies required to evaluate non-financial information, exercise professional skepticism under uncertainty, and uphold ethical and independence standards in sustainability assurance engagements. This conceptual research article examines the rationale, scope, and pedagogical integration of sustainability assurance education within accounting programs. Drawing on accounting education literature, assurance theory, and sustainability reporting research, the paper proposes a Sustainability Assurance Education Framework (SAEF) that aligns learning objectives, curriculum design, pedagogy, and assessment with emerging professional demands. The study argues that sustainability assurance should be embedded across accounting curricula rather than treated as an isolated topic. The paper contributes a structured roadmap for educators and institutions seeking to prepare graduates for assurance roles in sustainability and integrated reporting environments

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