Journal of European Economic History journal thumbnail
Volume:3, Issue:3
Citations
77 Views
77 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2022, Volume:3, Issue:3 : 16-21
Research Article
Sustainability Assurance Education in Accounting Programs: Building Competence, Credibility, and Professional Judgment for ESG Assurance
 ,
 ,
1
Department of Accounting and Auditing, National Institute of Commerce, New Delhi, India
2
School of Business and Sustainability, Crescent International University, Dubai, UAE
3
Centre for Accounting, Ethics and Sustainability, Northbridge University, Australia
Abstract

The rapid expansion of sustainability reporting has intensified global demand for credible and reliable environmental, social, and governance (ESG) information. As sustainability disclosures increasingly influence investment decisions, regulatory oversight, and stakeholder trust, assurance over such information has become a critical professional service. This evolution places new expectations on the accounting profession and, consequently, on accounting education. Sustainability assurance education equips future accountants with the competencies required to evaluate non-financial information, exercise professional skepticism under uncertainty, and uphold ethical and independence standards in sustainability assurance engagements. This conceptual research article examines the rationale, scope, and pedagogical integration of sustainability assurance education within accounting programs. Drawing on accounting education literature, assurance theory, and sustainability reporting research, the paper proposes a Sustainability Assurance Education Framework (SAEF) that aligns learning objectives, curriculum design, pedagogy, and assessment with emerging professional demands. The study argues that sustainability assurance should be embedded across accounting curricula rather than treated as an isolated topic. The paper contributes a structured roadmap for educators and institutions seeking to prepare graduates for assurance roles in sustainability and integrated reporting environments

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
MULTIDIMENSIONAL SKILL DEVELOPMENT AND ENTREPRENEURIAL INTENTION: EVIDENCE FROM VOCATIONAL TRAINING PARTICIPANTS IN INDIA
2026, Volume:7, Issue: 3 : 1093-1122
DOI: 10.61336/JEEH/23-3-71
Research Article Open Access
Exploring the Transition from Supply Chain 4.0 to Supply Chain 5.0 through Human-Centric Digital Transformation
2026, Volume:7, Issue: 3 : 1042-1050
DOI: 10.61336/JEEH/23-3-67
Research Article Open Access
THE INFLUENCE OF ETHNIC DIVERSITY ON EMPLOYEE RETENTION: THE MEDIATING ROLE OF WORKPLACE BELONGINGNESS THROUGH THE LENS OF SOCIAL IDENTITY THEORY
2026, Volume:7, Issue: 3 : 1000-1010
DOI: 10.61336/JEEH/23-3-64
Research Article Open Access
FinTech Disruption and Digital Currencies: CBDCs, Crypto Geopolitics, and the Indian Financial Ecosystem
2026, Volume:7, Issue: 3 : 692-699
DOI: 10.61336/JEEH/23-3-48
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu