SOCIETY & ”INDUSTRY 4.0”

Accounting education and sustainability reporting

  • 1 Faculty of Economics and Business Administration – Sofia University “St. Kliment Ohridski”, Bulgaria

Abstract

A recent challenge towards accounting education that is expected to amplify its transformation in a span of a decade is the sustainability reporting which has already started to reshape the corporate reporting landscape. As a result of its standardisation, a recently emerged trend that currently dominates the development of the sustainability reporting, the companies are forced to enhance disclosures about their environmental and social impact. This will increase the requirements of employers in regards of the core skills and competences of the future accountants. In light of this new trend that continues to reshape the future of the accounting education along with the Fourth industrial revolution, this paper aims at analysing the impact of sustainability reporting and approaches for implementing it into the accounting curriculum.

Keywords

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