The Future of Accounting Education at Higher Education Institutions: Embedding Education on ESG Accounting and Disclosures

Research output: Contribution to conferencePaperResearchpeer-review


The adoption of an increasing amount of mandatory ESG disclosures within the European Union in conjunction with widespread use of voluntary reporting led to the demand for a stand-alone course at the master level entitled ‘Environmental Social and Governance (ESG): data, accounting and reporting’. This course provides students with an understanding of ESG governance at a global, regional (EU) and local level. The course is focused on providing a holistic understanding of ESG data and reporting. An integral part of the course attends to solving a case study in regard to the implementation of the Corporate Sustainability Reporting Directive (CSRD). The course addresses the interlinkages between financial reporting and ESG reporting. Students will gain a sound theoretical understanding in the area if ESG accounting and reporting together with technical understanding of leading reporting frameworks and mandatory reporting requirements. This will equip students to understand, among other things; carbon accounting, double and financial materiality for ESG reporting and voluntary versus mandatory ESG disclosures.
Original languageEnglish
Publication date2023
Number of pages14
Publication statusPublished - 2023
EventAmerican Accounting Association (AAA) Conference on Sustainability, ESG, and Accounting: Implications for the Academy and the Profession - The Mayflower Hotel, Washington, United States
Duration: 17 Feb 202318 Feb 2023


ConferenceAmerican Accounting Association (AAA) Conference on Sustainability, ESG, and Accounting
LocationThe Mayflower Hotel
Country/TerritoryUnited States
Internet address


  • Accounting education
  • ESG
  • CSR
  • Regulation
  • Disclosure

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