INTEGRATING ESG INTO COMMERCE EDUCATION: EVIDENCE FROM NIRF-RANKED INDIAN INSTITUTIONS

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on ESG curriculum gaps, useful for comparative education studies in sustainability.

🏛政策担当者:Highlights the need for regulatory or accreditation bodies to mandate ESG frameworks in commerce curricula.

This study evaluates the extent to which Environmental, Social, and Governance (ESG) concepts are integrated into the accounting and commerce curricula of leading Indian higher education institutions. It seeks to determine whether current programmes adequately prepare students for emerging sustainability reporting and assurance requirements driven by SEBI’s BRSR framework and global ESG standards. A descriptive–analytical design was adopted. A 20-indicator ESG Binary Framework—developed from GRI, , SASB, and SEBI–BRSR guidelines—was applied to assess the presence of ESG elements in B.Com and M.Com syllabi. Using purposive sampling, 30 NIRF-listed colleges were selected, and their latest curricula were analysed using binary coding and non-parametric statistical tests. The analysis revealed strong emphasis on governance and ethical themes but minimal inclusion of technical ESG frameworks. Business Ethics (86.7%), Corporate Governance (76.7%), and CSR Reporting (70%) dominated the curriculum, while ESG Reporting, GRI, BRSR, and Climate Risk appeared infrequently. Institutional rank, type, and programme offerings showed no significant influence on ESG scores. The study’s limited sample and binary scoring restrict generalizability and depth assessment. Broader samples and weighted analyses are recommended. Originality/value: This study offers one of the earliest empirical evaluations of ESG curriculum integration in India, highlighting a significant ESG learning gap.

• semanticscholar https://doi.org/10.70644/as.v14.i1.4first seen 2026-07-03 05:42:02