The increasing importance of sustainability accounting in the sustainability agenda has called for the role of accounting professionals to prepare sustainability reports and disclosures to the top management and provide assurance on sustainability data. Accounting professionals, including accountants and auditors, are expected to be well-versed in sustainability matters and develop their technical and critical thinking skills in addressing sustainability-related issues. Therefore, it is essential for the higher education process to equip future accounting graduates with the skills to handle sustainability matters that go beyond basic financial reporting. This study serves as a preliminary study to analyze the level of perception of sustainability reporting and disclosure among accounting students. Using survey research design through the administration on a sample of accounting students in public Higher Learning Institutions on the East Coast, the data was analyzed using descriptive analysis and descriptive statistics. The finding showed that accounting students have high and positive perceptions of the concept of sustainability and their motivation and aspiration for their roles as future accountants in sustainability accounting and its functions in the sustainable environment. Therefore, it is concluded that accounting students have adequate awareness and understanding of the sustainability issue and agree on the significant role of future-ready accountants in preparing sustainability reporting and providing assurance on sustainability reporting and disclosure. © 2025 Author(s).
Author Keywords
Index Keywords
