Journal of European Economic History journal thumbnail
Volume:3, Issue:2
Citations
4 Views
1 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2022, Volume:3, Issue:2 : 20-24
Research Article
Teaching ESG Reporting Frameworks in Accounting Education: Pedagogical Strategies, Challenges, and Curriculum Integration
 ,
 ,
1
Department of Accounting, Eastern Institute of Commerce, Kolkata, India
2
School of Business and Economics, Global Horizon University, Kuala Lumpur, Malaysia
3
Centre for Sustainability and Governance, Westbridge University, United Kingdom
Abstract

Environmental, Social, and Governance (ESG) reporting has rapidly evolved into a central pillar of corporate accountability and sustainable finance. Regulatory mandates, investor activism, and stakeholder pressure have transformed ESG disclosure from a voluntary practice into a strategic necessity for organizations worldwide. This transformation has significant implications for accounting education, which must prepare graduates to understand, apply, and critically evaluate ESG reporting frameworks. This paper examines the importance of teaching ESG reporting frameworks in accounting programs and reviews existing pedagogical approaches used across global institutions. Drawing on an extensive review of academic literature, professional standards, and regulatory guidelines, the study identifies key challenges in ESG education, including conceptual ambiguity, lack of standardized frameworks, faculty preparedness, and curriculum overload. The paper proposes an integrated pedagogical model that embeds ESG reporting across accounting subjects through experiential learning, case-based instruction, and technology-enabled tools. The study concludes that systematic ESG education enhances ethical awareness, sustainability literacy, and professional competence among future accountants.

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
Automation and Its Implications for Accounting Pedagogy: Curriculum, Assessment, and Professional Identity in the Age of RPA and AI
2021, Volume:2, Issue:1 : 20-28
Research Article Open Access
Preparing Accounting Graduates for Fintech-Driven Economies: Curriculum, Competencies, and Experiential Pathways for the Next-Generation Profession
2021, Volume:2, Issue:1 : 29-38
Research Article Open Access
The Role of ERP Systems in Accounting Classrooms: Enhancing Experiential Learning and Professional Competence
2020, Volume:1, Issue:4 : 19-25
Research Article Open Access
Impact of Artificial Intelligence on Accounting Education: Transforming Curriculum, Pedagogy, and Professional Competencies
2020, Volume:1, Issue:3 : 14-19
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu