Academic Perspective on Sustainability

TLDR:

– Sustainability accounting and reporting (SAR) is a growing area of interest in academia and the accounting profession.

– The introduction of SAR topics in accounting curriculum can help students understand the impact of nonfinancial data on business operations.

In the article “Sustainability—The View from Academia,” Tracey J. Niemotko, an accounting professor at Marist College, discusses the importance of sustainability accounting and reporting (SAR) in the accounting profession. Niemotko shares her journey of discovering SAR and how it has influenced her teaching and research.

Niemotko explains how companies are increasingly integrating sustainability goals into their business operations, leading to the need for SAR. She emphasizes the importance of incorporating SAR topics into the accounting curriculum to help students understand the correlation between sustainability reporting and corporate assessment. Niemotko suggests practical ways to introduce SAR in accounting classes, such as having students research publicly traded companies to analyze both financial and sustainability data.

Overall, Niemotko highlights the significance of sustainability factors in decision-making and the impact they have on businesses. She encourages accounting educators to embrace SAR concepts and prepare students for a future where sustainability reporting plays a vital role in corporate assessments.