Integrating Sustainability into Accounting Education

Abstract

　This paper examines the potential for enhancing accounting education in light of the impact that sustainability issues have on corporate activities and financial reporting. In recent years organizations― including corporations―have actively pursued initiatives that consider environmental, social, and economic sustainability. Furthermore, international disclosure standards such as IFRS S1 and S2 have institutionalized the requirement to report sustainability-related information. 　The concept of sustainability has prompted a shift in the socio-economic landscape from a growth-centric model to one that also incorporates environmental and social considerations. Correspondingly, the scope of information disclosure has expanded from a shareholder-centric approach to one that includes multiple stakeholders. The enrichment of both financial and non-financial information reflects the advancement of sustainability accounting, underscoring the need for accounting education to foster integrated information literacy and ethical responsibility. 　This study explores the appropriate direction for accounting education in response to these developments, with a focus on sustainability-oriented frameworks.