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Volume:3, Issue:2
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Journal of European Economic History
2022, Volume:3, Issue:2 : 20-24
Research Article
Teaching ESG Reporting Frameworks in Accounting Education: Pedagogical Strategies, Challenges, and Curriculum Integration
 ,
 ,
1
Department of Accounting, Eastern Institute of Commerce, Kolkata, India
2
School of Business and Economics, Global Horizon University, Kuala Lumpur, Malaysia
3
Centre for Sustainability and Governance, Westbridge University, United Kingdom
Abstract

Environmental, Social, and Governance (ESG) reporting has rapidly evolved into a central pillar of corporate accountability and sustainable finance. Regulatory mandates, investor activism, and stakeholder pressure have transformed ESG disclosure from a voluntary practice into a strategic necessity for organizations worldwide. This transformation has significant implications for accounting education, which must prepare graduates to understand, apply, and critically evaluate ESG reporting frameworks. This paper examines the importance of teaching ESG reporting frameworks in accounting programs and reviews existing pedagogical approaches used across global institutions. Drawing on an extensive review of academic literature, professional standards, and regulatory guidelines, the study identifies key challenges in ESG education, including conceptual ambiguity, lack of standardized frameworks, faculty preparedness, and curriculum overload. The paper proposes an integrated pedagogical model that embeds ESG reporting across accounting subjects through experiential learning, case-based instruction, and technology-enabled tools. The study concludes that systematic ESG education enhances ethical awareness, sustainability literacy, and professional competence among future accountants.

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