Author

  • Mohamad Hafiz Rosli

    • Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Tanjong Malim, Perak, Malaysia
    • Malaysia

  • Nurul Azlin Azmi

    • Faculty of Accountancy, Universiti Teknologi MARA Cawangan Johor, Kampus Segamat, Johor, Malaysia
    • Malaysia

Abstract

Environmental, Social and Governance (ESG) is a framework for businesses to assess their business practices and performance on various ethical and sustainability issues. Over two decades of global prominence, the ESG concept is now rooted across sectors, including education. In the context of higher education, embedding ESG into the curriculum is essential to equip students with a deeper understanding of ESG principles and related issues. This study explores undergraduate students' perceptions of ESG principles within the context of higher education. This study employed a quantitative research design, and 174 responses among undergraduates accounting students were collected using a survey questionnaire. The findings reveal that while ESG elements are addressed within the academic syllabus, they are not delivered systematically, highlighting the need for deeper integration and clearer curriculum alignment. Overall, student responses across all three dimensions, Environmental Awareness, Social Awareness, and Governance and Ethics, were generally positive. Among these, Governance and Ethics recorded the highest mean score, suggesting that students strongly perceive ethical behavior and see it as a crucial component in implementing ESG principles within higher education. Furthermore, awareness of climate change and its effects needs to be highlighted among students. Embedding ESG into the curriculum will help to produce environmentally conscious and socially responsible students. In addition, regulators and practitioners can play their role in jointly educating students on ESG. Future studies could consider expanding the sample size by including research universities and further examining the ESG relationship comprehensively within the context of higher education. These findings enhance the current literature on ESG in education by highlighting students' perspectives on ESG implementation, offering valuable insights for policymakers and universities to strengthen the integration of ESG into the curriculum and to cultivate socially and environmentally conscious graduates prepared for global change.

Keywords

References

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How to Cite

Rosli, M. H., & Azmi, N. A. (2025). Integrating Environmental, Social and Governance (ESG) into Higher Education: Voices of Accounting Undergraduates. Information Management and Business Review, 17(3(I)S), 127-135. https://doi.org/10.22610/imbr.v17i3(I)S.4677

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Research Paper

Published in

Vol. 17 No. 3(I)S (2025) Digital Leadership, AI-Assisted Learning & Inclusive Workforce View issue contents

Published

2025-10-14

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