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

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.