Teaching the Next Generation of Accountants: Integrating Financial, Environmental, Social and Governance Accounting and Reporting Practices

This chapter provides two illustrative examples of how accounting education at Copenhagen Business School is embracing the education of disclosure requirements on environment, social and governance matters. The chapter takes a particular interest in the intersection between new regulations (for example, the Corporate Sustainability Reporting Directive) and the strategic direction of a business school and how this comes together in course design and curricula content. The strategic direction of a business school reflects the extent it engages with responsible management education. In 2021, Copenhagen Business School launched Nordic Nine, a strategic competency framework applied to all programs. This chapter illustrates, through the lens of the accounting courses, how Nordic Nine aligns with responsible management education.