Navigating the Intersection of Ethics and Accounting: A Dialogic Framework for Sustainability Accounting in Education

Gaurav Jyoti () and Laura Corazza ()
Additional contact information
Gaurav Jyoti: University of Torino (Unito), ”Valter Cantino,” Department of Management (SAA)
Laura Corazza: University of Torino (Unito), ”Valter Cantino,” Department of Management (SAA)

A chapter in Sustainability in Education, 2026, pp 241-262 from Springer

Abstract: Abstract The increasing focus on sustainability has intensified expectations for businesses, NGOs, and public institutions to transparently disclose their environmental, social, and governance (ESG) impacts. This demand has transformed sustainability accounting and reporting (SAR), expanding professional responsibilities to balance corporate sustainability, ethical accountability, and transparent communication. As the need for expertise in SAR grows, educational institutions face the challenge of preparing students with technical and ethical competencies. However, many academic programs fail to develop well-rounded SAR professionals, raising concerns about superficial practices and potential greenwashing. In response, dialogic accounting (DA) offers a promising framework to reshape how sustainability is taught and integrated into accounting education. This chapter proposes an instructional model that embeds sustainability principles within academic curricula, tracing the evolution of sustainable accounting and highlighting pedagogical innovations that contrast with traditional approaches. It further examines institutional experiences and case studies demonstrating effective integration of sustainability education. The chapter advocates for a transformative shift in SAR pedagogy that fosters critical thinking, ethical awareness, and interactive learning, aligning professional training with the evolving expectations of sustainability and accountability. This strategy will enhance professional competencies by synchronizing the educational framework with the changing demands of sustainability and accounting.

Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-032-16077-5_11

Ordering information: This item can be ordered from
http://www.springer.com/9783032160775

DOI: 10.1007/978-3-032-16077-5_11

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().