Concept of Education for Corporate Sustainability Disclosures – An Emerging Need

Abstract

Purpose: The purpose of this paper is to broaden the concept of Education for Corporate Sustainability Disclosures and describe its meaning and significance in the present-day Higher Education. The paper studies the literatures published by the researchers in the related areas and arrives at the conceptualisation of a new sub area for future research. It is an emerging need for the future management and accounting professionals, to imbibe the corporate sustainability disclosure aspects as Sustainability Disclosures by Corporates are being mandated in several nations across the globe. Methodology: This paper studies the existing literature to propose a new concept submerging the concept of Education for Sustainable Development (ESD) And Corporate Sustainability Disclosures (CSD). Using the Keyword and Boolean search method in Google Scholar the related articles published in various journals is considered for the study. Findings: Education for CSD is becoming the need of the hour, as it is being highlighted in past several research. ‘Corporate Sustainability Disclosures’ is broader in scope and dimension as compared Sustainability accounting and hence can be adapted to a wider stream of courses rather than professional accounting alone. Originality/ Value: This paper tries to throw light on the Education for Corporate Sustainability Disclosures by the Higher Educational Institutions, with special focus to the Management, Commerce and Accounting streams of study.