ABSTRACT
The integration of corporate sustainability (CS) and corporate social responsibility (CSR) topics into accounting ethics education is a beneficial goal, but it poses numerous challenges. This chapter optimizes the benefits and addresses the challenges by exploring the conceptual and practical equivalencies between (a) the development of individuals who are ethical and socially responsible, and who are focused on producing sustainable outcomes, and (b) the development of organizations that are likewise ethical, socially responsible and sustainable in nature. First, from a conceptual perspective, we connect common ethical theories and concepts in accounting ethics education to related CS and CSR concepts and tools. This task demonstrates to accounting students that the ethical principles and concepts that support accounting professionals at an individual level reflect similar CS and CSR concepts that enable success at an organizational level. Second, from a practical perspective, we apply several common CS and CSR measurement tools to an academic case analysis, supplemented by brief references to other historical events. These exercises challenge students to learn to manage data resources as a means of enabling the management of tangible CS and CSR resources; they highlight the need for accountants to develop valid and reliable information systems to manage our societal and environmental assets. The integration of ethics with CS and CSR concepts is a mutually reinforcing activity; it is thus beneficial to the field of accounting ethics education. The moral development of sustainable accounting professionals can contribute to the growth of sustainable businesses; by exploring these connections, educators can reinforce the importance of moral development in students, thereby enabling the sustainable success of individuals, organizations, and societies.
