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Designing and Implementing a Sustainability Reporting Course

Jeffrey Hales & Mandy T. Lester

Issues in Accounting Education2026https://doi.org/10.2308/issues-2024-091article
AJG 2ABDC A
Weight
0.50

Abstract

Accounting educators, practitioners, and students are advocating for more sustainability reporting content to be included in the accounting curriculum. This paper details the motivation, course design, and practical concerns for accounting faculty who want to design and teach a three-credit, full-semester course on sustainability reporting. Although the content and materials covered here are intended for a stand-alone accounting course, they could also be incorporated piecemeal into other accounting and nonaccounting courses, if a stand-alone accounting course is not feasible.

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https://doi.org/https://doi.org/10.2308/issues-2024-091

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@article{jeffrey2026,
  title        = {{Designing and Implementing a Sustainability Reporting Course}},
  author       = {Jeffrey Hales & Mandy T. Lester},
  journal      = {Issues in Accounting Education},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/issues-2024-091},
}

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Designing and Implementing a Sustainability Reporting Course

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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