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The purpose of this study is to determine the degree of attention to and the nature of sustainability issues in the curriculum of the Higher National Diploma (HND) Purchasing and Supply Management programme of Ghana.

Documentary research is the approach used to analyse the curriculum document for the programme of study.

Findings of this study reveal a low presence of sustainability in the curriculum, and most of the sustainability sub-topics address issues of social justice, while economic sustainability issues feature the least.

Deliberate and greater efforts should be made to integrate sustainability in the curriculum; all three dimensions of sustainability need to be well represented in the teaching and learning experiences; and there should be training and sensitisation of all relevant stakeholders in issues of sustainability.

This study provides an analysis of a higher education curriculum in terms of attention given to sustainability and the nature of sustainability issues addressed therein. It sets the research agenda for the study of curricula of other programmes for sustainability, as research literature on higher education curricula for sustainability in Africa, especially Ghana, is scarce (GUNi et al., 2011).

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

This paper draws on the arena concept, particularly the work of Renn (1992) and Georgakopoulous and Thomson (2008), to explore the EFRAG and the IFRS Foundation’s behaviour towards the standardisation of the sustainability reporting arena and their implications for the GRI’s current position. Further, the documents and public releases pertinent to the activities and output of the GRI, the EFRAG/European Commission and the IFRS Foundation are used. The documents are screened and analysed based on the key elements of arena concept that emerged, which includes “agenda, claims, network of bodies and group engaged, interaction and behaviour with arena issues (audience, materiality, scope and core priorities, purpose of reporting and relevance to sustainable development)”.

This study reveals the source of motivation and influence of the new standard setters in the sustainability reporting arena and documents the relevance of their behaviour as an actionable strategy to change the arena rule. Particularly, this paper demonstrates the perceived fall away from driving business behaviour towards the pursuit of sustainable development if the GRI and its standards cease to exist.

The pathway to achieve sustainable development and improve sustainability impact disclosure remains a debatable issue among policymakers and users of sustainability reporting standards. This study reconstructs the awareness of different dynamics at play inhibiting the harmonisation of sustainability reporting standardisation and the importance of the GRI in pursuing global sustainable development.

The pattern of behaviour and agenda of sustainability institutions and influential standard setters harnessed in this paper are aimed at enabling the existence of the rules that can uphold the primary focus of the sustainability reporting arena, particularly in achieving global sustainable development.

This paper furthers the understanding of the importance of the GRI in upholding the key tenets and traditional agenda of sustainability reporting and sustainable development.

This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice.

An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment.

The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries.

Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments.

Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted.

This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

The teaching of environmental sustainability was explored in five sections of an elementary social studies methods course with pre-service teachers. Using surveys and structured discussions, we identified pre-service teachers’ beliefs about environmental sustainability in response to prior experiences, course readings, films, guest lecture, and group activities (e.g., simulations). Findings suggest the subjects’ knowledge of environmental sustainability increased as a result of the course. They believed environmental sustainability is a significant global issue meriting attention in the elementary classroom; however, they felt ill prepared to teach sustainability issues to young children in developmentally appropriate ways. Finally, pre-service teachers expressed caring about improving their own consumer behaviors and sought concrete solutions from others in order to do so. Implications for elementary social studies education are discussed.

There have been increasing calls for social studies educators to engage issues of sustainability. Proponents argue that the very survival of the planet depends on the degree to which teachers can move learners away from unsustainable beliefs and behaviors to those grounded in interdisciplinary approaches to solving community and global challenges. How to implement this vision of sustainability education? The purpose of the paper is to report the results of teacher-educators' curriculum and pedagogical approaches to implement the National Council for Social Studies (NCSS) C3 framework to engage and empower prospective and practicing teachers to teach for a sustainable future.

The study is guided by the growing field of self-study in teacher education, a type of research undertaken by teacher-educators with the dual purpose of personal professional development and a deep understanding of teacher-education practices. Most data were derived from multiple, recursive conversations (both formal and informal) around curriculum decisions and pedagogical choices to integrate sustainability issues into teacher-education courses. Additional data sources include classroom lecture notes and PowerPoint presentations, course readings and resources.

The authors' three years of collaborative work has shown that an issues-centered, interdisciplinary approach to select and integrate global issues, the current event article analysis, young adult literature and discussion and deliberation of local sustainable development issues that are some of the most effective pedagogical tools to engage and empower teacher candidates in learning about issues that affect the sustainable development of global community. The NCSS C3 provides a powerful framework to scaffold the process of analyzing sustainable issues while also teaching social studies curriculum and standards and skills.

Scholars of global education have called for shifting from an anthropocentric philosophy to a bio-centric worldview emphasizing the embeddedness of humans within the environment. How can social studies teacher-educators implement this vision of global education What instructional resources strategies and learning activities can be effectively integrated into existing courses to help candidates develop competences and commitment to teaching for global sustainability The study examines the innovative approaches to addressing these critical topics in teacher education.

The purpose of this study is to explore how business-only corporate responsibility coalitions (CRCs) help member firms manage sustainability issues.

This conceptual analysis of business-only CRCs, using the literature on sensemaking and social issues management, explores how participation in CRCs enhances firms’ capabilities for sustainability issues management by improving their sensemaking competencies, abilities to choose and adapt issue responses and efficiency in implementing issue responses through better issue response mechanisms.

Business-only CRCs help firms with high as well as low levels of sustainability orientation better manage sustainability issues by carrying out the exploratory aspects of issues management: scanning, identifying and evaluating issues and proposing responses to issues.

The widely applicable, nonbinding and scripted responses proposed by CRCs allow participating firms a high degree of autonomy to choose and adapt their responses. However, firms must approach their CRC memberships with collaborative intent and high transparency to achieve these benefits.

Participation in CRCs can help scale up firms’ responses to sustainability issues through more efficient issues management processes that allow them to customize issue responses to their needs.

Research on the management of sociopolitical issues can be enriched if these issues are understood as collective, multilevel challenges rather than purely strategic issues faced by individual firms. This study contributes to the business collective action and issues management literatures by emphasizing the importance of collective management of sustainability issues and how it may improve firms’ capabilities for sustainability issues management.

Sustainability may be defined as a concept that activates the inner sense of individuals, companies and societies to initiate, promote and sustain practices to protect and enhance the human and natural resources needed by future generations to enjoy a quality of life equal to or greater than our own. To translate this vision into action, it takes time, efforts and sincere leadership and managerial commitments towards sustainable global development. Therefore, the role of business schools is critical in generating a work force to cater to such needs. The purpose of this paper is to focus on the top business schools in India which promote sustainability issues, exploring the challenges of incorporating sustainability in the business curriculum and practices developed by leading professors and business schools to address these issues.

A sample of 35 faculty members from 17 leading business schools of India forms the basis of this research. Data were collected through on‐line questionnaires, telephone interviews and in‐depth exploration of teaching plans and course materials.

The findings highlight the importance of sustainability issues within the business curriculum and the value of integrated case studies which provide a wider perspective to students. Faculty members face serious challenges in the conflict between monetary and sustainability orientations of the curriculum, maintaining students' interest, applying new pedagogical tools effectively, and including considerations of social costs and quality of life.

This paper contributes to existing knowledge about the practical challenges of designing and teaching sustainability issues through integrated courses. It also explores the effectiveness of innovative pedagogical tools to address such issues.

This study aims to examine the impacts of education for sustainable development subject(s) offered at University A, Japan and University B, Malaysia on the attitude and perception toward environment, social and economic issues of sustainability among the engineering undergraduates of the institutions from different countries.

A questionnaire survey was administered to 108 engineering students at University A, Japan and 117 engineering students at University B, Malaysia to measure their attitudes and perceptions toward sustainability.

The findings suggested that the sustainable development courses offered at University A, Japan, have developed positive attitudes and perceptions on environmental and social sustainability issues. The subjects on sustainable development offered at University B, Malaysia have developed positive attitudes and perceptions on the environmental issues of sustainability. Respondents from both universities, Japan and Malaysia, have not properly developed positive attitudes and perceptions toward economic sustainability issues. The findings also revealed that geographical boundaries have no influence toward the development of the attitude and perception toward sustainability issues.

This study provides insight into the attitude and perception toward the three pillars – environment, social and economic – of sustainability among engineering undergraduates from two different institutions of two different countries that apply different pedagogic strategies in education for sustainable development in educating undergraduates on sustainable development.

The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.

The findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.

This study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.