Keywords
CSRD
higher education institutions (HEIs)
education for ESG
How to Cite
Abstract
Purpose: The objective of the research under discussion is to examine the extent of students’ knowledge and to develop solutions for economics curricula that incorporate or will incorporate ESG topics within the academic content of diverse social science disciplines. Methodology/approach: The research used an online survey method involving a purposeful sample of 400 students from Polish universities. The respondents primarily consisted of students in economic and social science fields who encounter ESG-related business and legal solutions during their studies. Findings: While a significant portion of students correctly decoded the ESG acronym and identified the CSRD directive, this does not reflect comprehensive or in-depth knowledge. The study revealed substantial gaps in familiarity with specific regulatory documents, such as the EU Taxonomy, and measurement indicators. However, the results confirm a positive educational effect: as students progress through their studies, the percentage of „never heard of it” declarations regarding ESG concepts systematically decreases, helping to ensure graduates do not enter the labour market with significant knowledge gaps. Research limitations/implications: The research was carried out using the convenience technique, which means that it is not possible to generalise it to other universities in Poland or abroad. Originality/value: This research provides empirical data that facilitates the enhancement of educational programs to better address labour market demands and the challenges of a modern, regulated economy. It offers practical insights for higher education institutions (HEIs) aiming to transition toward more sustainable academic frameworks.
References
Akopyants, I. M., Vartanova, K. Y., Kiseleva, A. V., Mikhailovskaya, I. N., & Patsora, I. V. (2024). ESG agenda in the educational process of a university. In B.S. Sergi, E.G. Popkova, A.A. Ostrovskaya, A.A. Chursin, & Y.V. Ragulina (Eds.), Ecological footprint of the modern economy and the ways to reduce it. Springer. https://doi.org/10.1007/978-3-031-49711-7_13
Alenezi, M., & Alanaz, F. (2024). Integrating environmental social and governance values into higher education curriculum. International Journal of Evaluation and Research in Education, 13(5), 3493–3503. https://doi.org/10.11591/ijere.v13i5.29440
Bernstein, B. (2018). On the classification and framing of educational knowledge. In Knowledge, education, and cultural change (pp. 365–392). Routledge.
Bloom, B. S., Engelhart, M. D., Furst, E. J., Hill, W. H., & Krathwohl, D. R. (1956). Taxonomy of educational objectives: The classification of educational goals. Handbook I: Cognitive domain. Longman.
Cavalcante Forte, S. H. A., Pinto, D., Marques Ferreira, C. M., de Araújo Filho, J. A., de Araújo Nascimento, L., & Martins Pompeu, R. (2024). ESG in the internationalization of higher education institutions. Environmental & Social Management Journal/Revista de Gestão Social e Ambiental, 18(9), e06239. https://doi.org/10.24857/rgsa.v18n9-022
da Costa, T., Aranda Lopez, L. I., Perussello, C., Quinn, F., Crowley, Q. G., McMahon, H., & Holden, N. M. (2025). Addressing the demand for green skills: Bridging the gap between university outcomes and industry requirements. Sustainability, 17(6), 2732. https://doi.org/10.3390/su17062732
de la Poza, E., Merello, P., Barberá, A., & Celani, A. (2021). Universities’ reporting on SDGs: Using the impact rankings to model and measure their contribution to sustainability. Sustainability, 13(4), 2038. https://doi.org/10.3390/su13042038
Finatto, C. P., Fuchs, P. G., Aguiar Dutra, A. R., & Guerra, J. B. S. D. A. (2024). Environmental, social, governance and sustainable development goals: Promoting sustainability in universities. International Journal of Sustainability in Higher Education, 25(6), 1121–1136. https://doi.org/10.1108/IJSHE-11-2022-0361
Fogarty, R. (1991). Ten ways to integrate curriculum. Educational Leadership, 49(2), 61–65.
Global Compact Leaders Summit. (2004). Final report. The Global Compact Leaders Summit. United Nations Headquarters.
Huttmanová, E., Chovancová, J., & Mikča, R. (2024). Going green in the education of future managers. In B. Drelich-Skulska, M. Sobocińska, & A. Tomášková (Eds.), The importance of universities for society and economy: The experience of researchers from the Visegrád Group (pp. 32–48). Publishing House of Wroclaw University of Economics and Business. https://doi.org/10.15611/2024.92.5.02
Lin, Y. H., Lee, C. H., & Fang, S. Y. (2023). Environmental, social and governance (ESG) initiatives and developments in Taiwan. In Financial and technological innovation for sustainability (pp. 165–187). Routledge.
Nurillayev, E. (2025). Embedding ESG in finance education: The impact of ESG education within graduate finance programs on ESG-related problems. International Journal of Sustainability in Higher Education, 26(8), 1914–1931. https://doi.org/10.1108/IJSHE-06-2024-038
Prabawani, B., Hadi, S. P., Zen, I. S., Afrizal, T., & Purbawati, D. (2020). Education for sustainable development as diffusion of innovation of secondary school students. Journal of Teacher Education for Sustainability, 22(1), 84–97. https://www.researchgate.net/publication/344179444_Education_for_Sustainable_Development_as_Diffusion_of_Innovation_of_Secondary_School_Students
Puzzonia, M. (2018). The impact of ESG investment: How company and university can collaborate to realize it with local innovation. Journal of Intercultural Management, 10(3), 171–194. https://doi.org/10.2478/joim-2018-0022
Rey-Garcia, M., & Mato-Santiso, V. (2020). Enhancing the effects of university education for sustainable development on social sustainability: The role of social capital and real-world learning. International Journal of Sustainability in Higher Education, 21(7), 1451–1476. https://doi.org/10.1108/IJSHE-02-2020-0063
Roth, C. E. (1992). Environmental literacy: Its roots, evolution and directions in the 1990s. Education Development Center.
Sheehan, N. T., Fox, K. A., Klassen, M., & Vaidyanathan, G. (2022). Threshold concepts and ESG performance: Teaching accounting students reconceptualized fundamentals to drive future ESG advocacy. Accounting Education, 33(1), 84–108. https://doi.org/10.1080/09639284.2022.2122727
Smaniotto, C., Battistella, C., Brunelli, L., Ruscio, E., Agodi, A., Auxilia, F., ... & Sisi, S. (2020). Sustainable development goals and 2030 agenda: Awareness, knowledge and attitudes in nine Italian universities, 2020. International Journal of Environmental Research and Public Health, 17(23), 8968. https://doi.org/10.3390/ijerph17238968
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach’s alpha. International Journal of Medical Education, 2, 53–55. https://doi.org/10.5116/ijme.4dfb.8dfd
Vítečková, K., & Houdek, P. (2025). The rise of business education, the ESG revolution, and the limited impact on students’ values. Interchange, 56(2), 143–157. https://doi.org/10.1007/s10780-025-09540-7
Vu, T. M. T. (2025). Integrating ESG and sustainability reporting into accounting curriculum: A step toward responsible education. Educational Process: International Journal, 17, e2025400. https://doi.org/10.22521/edupij.2025.17.400
Wan, Y., Hong, Z., Liu, W., & Cui, J. (2023). Executives’ education: A catalyst for enhanced ESG disclosure. Finance Research Letters, 58(Part B), 104429. https://doi.org/10.1016/j.frl.2023.104429
Who Cares Wins. (2004). Who cares wins: Connecting financial markets to a changing world. https://documents.worldbank.org/pt/publication/documents-reports/documentdetail/280911488968799581
Woźnicki, J. (Ed.). (2024). Prognoza rozwoju szkolnictwa wyższego w Polsce do roku 2030: Wizja, misja, uwarunkowania i warianty rozwojowe. SGH Oficyna Wydawnicza. (in Polish).
Yassim, K., Adamu, C. D., & Uleanya, C. (2025). University stakeholders’ roles in sustainability integration: Challenges and administrative implications for sustainable development. Frontiers in Sustainability, 6, 1605743. https://doi.org/10.3389/frsus.2025.1605743
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) 2026 Economics and Environment