TRB47: SUSTAINABLE ACCOUNTING TOOLKIT- ACCOUNTING FOR A GREENER FUTURE: A TOOLKIT FOR TEACHING ESG AND SUSTAINABILITY IN ACCOUNTING EDUCATION

SUZILAWATI BINTI UYOB Faculty Of Business And Accountancy, Universiti Poly-Tech Malaysia

In recent years, there has been a growing demand for businesses to operate transparently and sustainably. Environmental, Social, and Governance (ESG) factors have emerged as key indicators in assessing a company’s performance beyond financial statements. However, accounting education has been slow to adapt, with many institutions still focused primarily on traditional financial metrics. This creates a disconnect between academic training and the skills required in modern accounting and finance roles. The objective of this project is to create a practical, adaptable Sustainable Accounting Toolkit to bridge this gap and prepare students for the evolving demands of the accounting profession. There is a lack of structured ESG education within accounting programs. Students often graduate without a clear understanding of sustainability reporting standards or the importance of ESG in decision-making. The proposed solution is to develop and distribute a comprehensive Sustainable Accounting Toolkit that includes case studies, ESG reporting templates, and guided lesson plans. The toolkit is designed for easy integration into existing accounting curricula and can be delivered via print or digital platforms. It will serve as a practical resource for lecturers and a hands-on learning experience for students. By educating future accountants on sustainability principles and ESG reporting, the project contributes to more responsible financial practices and informed decision-making. It supports the UN Sustainable Development Goals, particularly SDG 4 (Quality Education) and SDG 13 (Climate Action), by fostering sustainability awareness in professional training. In the long term, it encourages transparency and ethical conduct in business practices. The toolkit is designed to be low-cost and easily reproducible. Most resources, including case studies and templates, can be developed using existing academic tools (e.g., Microsoft Word, PowerPoint, PDFs). Distribution through digital platforms further reduces printing and dissemination costs, making it scalable and accessible even in low-resource settings. There is potential to commercialize the toolkit as a subscription-based digital learning module or professional development course for universities, training centers, and industry partners. Additional revenue can be generated by offering certification options or partnering with professional accounting bodies to integrate ESG training into their continuing education programs.