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Best Practices of Integrating Business Sustainability and ESG Sustainability into Business and Accounting Curricula
University of Memphis.ORCID iD: 0000-0001-9889-9699
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-2536-0446
Houston Baptist University.
Babson College.
2024 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Business Sustainability and ESG Sustainability are taking centre-stage in the global competitive business environment and academia. Business sustainability has advanced from branding and greenwashing to strategic imperative with its integration into corporate culture, business models, corporate governance, and managerial decisions in recent years. Business sustainability focuses on financial activities that generate long-term economic sustainability performance (ESP) to create shareholder value as well as non-financial activities that result in the achievement of environmental, social, and governance (ESG) sustainability performance to protect interests of all stakeholders. Our educational responsibility is to train the most competent and ethical future business leaders and accountants with cutting-edge, life-long learning, and relevant education including sustainability topics. Businesses worldwide have adopted the concept of profit-with-purpose to create long-term shared value for their stakeholders from shareholders to customers, employees, suppliers, society, and the environment. The European (EU) Corporate Sustainability Reporting Directive (CSRD) has been implemented since January 2023 and the associated EU Sustainability Reporting Standards (ESRS) were adopted by the European Commission on 31 July 2023. The CSRD and ESRS have established detailed sustainability reporting requirements that apply to many EU and non-EU companies and have substantially increased the scope of their sustainability reporting and assurance worldwide. Recent sustainability standards issued by the International Sustainability Standards Board (S1 and S2) provide guidelines for global business organizations to better identify, measure and report ESG performance. The Securities and Exchange Commission (SEC) is expected to issue its final rules on climate change disclosure in December 2023.

Place, publisher, year, edition, pages
2024.
National Category
Economics and Business
Research subject
Sustainable Urban Development
Identifiers
URN: urn:nbn:se:hig:diva-43996OAI: oai:DiVA.org:hig-43996DiVA, id: diva2:1849273
Conference
The AAA Conference: Sustainability, ESG, and Accounting: Implications for the Academy and the Profession: One Year Later February 16-17th, 2024, Washington, D.C.
Available from: 2024-04-05 Created: 2024-04-05 Last updated: 2024-09-13Bibliographically approved

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fulltext(126 kB)99 downloads
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Type fulltextMimetype application/pdf

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Homayoun, Saeid

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
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  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
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  • nn-NB
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  • Other locale
More languages
Output format
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