ESG 회계 교육에 관한 연구：대학 커리큘럼 구성을 중심으로

[Purpose] ESG is currently the most important issue in the world, not only in economy, management, but also in society. For a sustainable future not only for companies but also for all organizations, management activities should be carried out centering on ESG. In light of the importance of ESG, it is necessary to organize and operate regular courses in universities to improve ESG expertise through systematic education, but the reality is not yet. In this study, reflecting the need for systematic ESG education at universities, the need to be organized as a regular subject at a university was raised, and accordingly, a desirable lecture and operation plan for operating regular subjects were sought. In addition, the purpose of this study is to operate a semester in this direction and present it as a direction for improvement and development of ESG education in the future. [Methodology] This study is an exploratory study on the necessity, lecture plan, and curriculum management of ESG education in universities. To this end, research is conducted focusing on literature research on accounting－related education, research on ESG education programs of various institutions, research and presentation data on ESG, and various ESG portal data of related institutions. [Findings] According to literature research, ESG education programs are operated by various institutions, but not many universities have yet implemented ESG education as a regular subject. This reality is that although research on the environment, social responsibility, and governance structure has been conducted individually in different fields in Korea, the integrated approach to ESG has not been long. In this study, ESG education, especially ESG accounting education was focused on the necessity of establishing new subjects, lecture plans(document), future ESG accounting, and issues related to ESG accounting education, and improvement and development measures were presented. [Policy Implications] ESG has various fields, and it takes a lot of time to establish terminology or a theoretical system. Systematic education at universities is necessary to establish ESG theory, enhance professionalism, and foster experts. This study presented the necessity of establishing regular ESG subjects at universities and the direction of lecture planning and operation to implement them for the purpose of fostering experts through ESG expertise. The most important and basic starting point for improving ESG expertise is to cultivate knowledge through regular subjects in universities. In this respect, first, this study can be a guide to the curriculum composition and the organizing regular courses of universities and educators who want to start ESG education. Second, ESG education institutions that want to train ESG experts and companies that want to secure and maintain ESG experts are provided with ESG education guidelines. Third, ESG learning roadmap is provided when learning ESG systematically to enhance expertise. Fourth, if ESG accounting is established, it can help build a theoretical framework.