Seven Easy Ways to Introduce Sustainability Reporting into Existing Accounting Curricula

Barbara M. Porco, PhD, CPA, CFF, and Timothy P. Hedley, PhD

As the role of CPAs continues to expand, adapting and revising accounting curricula to meet emerging complexities becomes increasingly difficult. One such emerging area is sustainability reporting—disclosures provided “by a company or organization about the economic, environmental and social impacts caused by its everyday activities.” Because this new field is neither covered in the CPA exam nor required reporting by the SEC, educational support is limited for most colleges. Yet despite the dearth of academic resources focused upon sustainability reporting, students are expressing a growing interest in the field. Fortunately, there are several simple, affordable ways to embed sustainability reporting into the academic experience.