ESG in the accounting curriculum : a comparative study between Malta and the UK

Abstract

PURPOSE: The incorporation of Environmental, Social, and Governance (ESG) factors into accounting education has become increasingly important worldwide due to rising demands for sustainable company practices. This study aims to primarily determine necessary ESG skills for inclusion in the accounting curriculum and compare them with those in UK universities. Secondly, it examines the approaches adopted by Maltese educators and contrasts them with those adopted by their UK counterparts. Finally, it explores the challenges faced and assesses differences in pedagogical resources across both contexts. DESIGN: To address these objectives, this research employs a qualitative comparative case study methodology. The primary data source comprises eleven semi-structured interviews with accounting academics and programme coordinators from higher education institutions in the UK and Malta. A preliminary analysis of course content was also carried out during the early phase to guide the interview design and contextual understanding. FINDINGS: The study revealed diverse strategies concerning ESG education in Malta and the UK. UK educators highlighted critical thinking and curriculum-wide integration, whilst Maltese academics supported a dual strategy, combining a standalone ESG module with integrated content. Common challenges included inadequate funding, gaps in faculty expertise, limited resources and the changing nature of ESG frameworks. The findings indicate the need for clearer guidance and increased institutional support to improve ESG integration in accounting education. CONCLUSION: The study underscores the increasing relevance of ESG within accounting education and the increasing necessity for coherent, systematic curriculum development. Although no singular method may be applicable to all institutions, integrating ESG principles across the accounting curriculum could provide a more uniform framework for cultivating sustainability-related competencies. To prepare students effectively, universities must balance the communication of technical knowledge with leadership, and critical thinking skills. Strengthened collaboration between industry and academia is crucial to addressing existing obstacles and aligning education with the requirements of global sustainability standards. VALUE: This research underlines the importance for more defined national initiatives and collaboration between academics and industry to improve ESG integration in accounting education. It further discusses comparative practices, contributing to the debate on how higher education institutions may equip accounting graduates to address the growing demands of a sustainability-oriented profession.