1. The Role of the Curriculum in Business Schools in the Widespread Use of ESG Reporting

The chapter delves into the growing importance of ESG reporting in business schools, driven by increasing legislation and investor demands. It discusses the role of accounting academics in teaching new sustainability standards, such as those from the International Sustainability Standards Board (ISSB), and proposes the establishment of dedicated Schools of Sustainability, exemplified by Stanford's upcoming Doerr School of Sustainability. The chapter also highlights the challenges and opportunities in integrating ESG reporting into business school curriculums, particularly in developing countries.