Sustainability reporting in the accountancy curriculum: A literature review

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Conference Proceeding

Source Title

Erudite

Volume

5

Issue

1

First Page

20

Last Page

29

Publication Date

4-2023

Abstract

The demand for sustainability reporting by stakeholders has been evident in both industry practice and research. The presence of reporting standards and regulatory requirements encouraged, or to some extent, forced organizations to revisit the sustainability aspects of their purpose, core processes and business models. In response, this study explores the importance of integrating sustainability reporting in the accountancy curriculum and the ways on how it has been done from the literature. Using a systematic literature review approach as a methodology, this study summarizes the existing literature, identifies gaps, and determines the role of educational institutions. This study is limited to the accountancy curriculum as the main enabling mechanism to introduce sustainability reporting in the academe. In terms of theoretical contribution, this paper identified key theories relevant for sustainability reporting and the need to integrate sustainability reporting in the curriculum. In terms of practical contribution, this paper identified and offered ways on how education institutions can effectively integrate sustainability in the curriculum. The paper is among the first to study the importance of integrating sustainability reporting in the accountancy curriculum using the Philippine context.

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Disciplines

Accounting

Keywords

Sustainable development reporting

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