Incorporating sustainability issues into the financial accounting curriculum
Date
2016
Authors
Haskin, Daniel L.
Burke, Megan M.
Journal Title
Journal ISSN
Volume Title
Publisher
The Clute Institute
Abstract
Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented
Description
Article originally published by American Journal of Business Education (AJBE), 9(2), 49–56. Published online 2016. https://doi.org/10.19030/ajbe.v9i2.9611
Keywords
Corporate social responsibility, Sustainability, Financial reporting, SASB, SEC, FASB
Citation
This is the published version of an article that is available at https://doi.org/10.19030/ajbe.v9i2.9611. Recommended citation: Haskin, D. L., & Burke, M. M. (2016). Incorporating sustainability issues into the financial accounting curriculum. American Journal of Business Education (AJBE), 9(2), 49–56. This item has been deposited in accordance with publisher copyright and licensing terms and with the author’s permission.