Integrating ESG into the Curriculum-Integrating ESG into the Curriculum

Video Transcription

Video Summary

The American Accounting Association hosted a webinar on integrating ESG into accounting curricula, featuring Lana Lowe (East Tennessee State University) and Tina Zamora (Seattle University). Lowe described a &ldquo;ground-up&rdquo; seven‑week ESG module embedded in a graduate management accounting course. Her goal is for students to become &ldquo;ESG literate&rdquo; and understand ESG&rsquo;s significance to the accounting profession. She frames ESG as a paradigm shift toward long-term value creation driven by investors, lenders, and insurers, and as a major profession-wide change creating new career opportunities. Lowe organizes content using a pyramid: UN Sustainable Development Goals as the foundation (also the research-paper anchor), followed by key ESG &ldquo;building block&rdquo; organizations (e.g., TCFD, SASB, IIRC, GRI, CDP, GHG Protocol), then global reporting landscapes (IFRS/ISSB, EU CSRD and double materiality, shifting U.S. SEC/state actions), and finally accounting implications such as data quality, systems, controls, and transferable accounting skills applied to decisions like capital budgeting. She closes with guest speakers and analysis of a real company sustainability report; student surveys show increased knowledge, interest, and perceived relevance.<br /><br />Zamora presented a &ldquo;tune-up&rdquo; approach: rebranding an existing Corporate Governance/Ethics course as &ldquo;Accounting for Impact.&rdquo; Using a sustainability pedagogy model, she retains proven active-learning methods but centers assignments on a &ldquo;living lab&rdquo; using her university&rsquo;s AASHE STARS sustainability reports and assurance materials. Students analyze messy real data, apply evolving standards, and deliver recommendations to campus leadership. She also experiments with human&ndash;AI collaboration activities (e.g., generating case scripts, prompting for analysis) to deepen engagement.<br /><br />In Q&amp;A, both argued ESG momentum won&rsquo;t be slowed by CPA licensure changes, and that ESG content may help attract students to accounting by aligning with their values and showcasing new roles.

Keywords

ESG accounting education

American Accounting Association webinar

integrating ESG into accounting curriculum

ESG module management accounting

ESG literacy for accountants

sustainability reporting standards (TCFD SASB GRI ISSB)

UN Sustainable Development Goals (SDGs)

EU CSRD double materiality

data quality systems controls for ESG

Accounting for Impact living lab (AASHE STARS)