This paper aims to assess students’ perceptions regarding the extent of integration of the eighth principal Sustainable Development Goal (SDG 8) “promote inclusive and sustainable economic growth, employment, and decent work for all” into an undergraduate business school (BS) course. We analyzed students’ perceptions with respect to three pedagogical themes: content/curriculum; knowledge and skills; and awareness and attitudes. Based on legitimacy theory, we conducted a survey of 124 students at a globally accredited business school that has been a pioneer in terms of integrating SDGs into business school education in the Middle East and particularly in the United Arab Emirates (UAE), which we refer to as Alpha Business School (ABS). A Q-methodology approach was adopted by designing a concourse of 37 statements. Our research findings highlight that in response to institutional governmental pressure to implement the SDGs at all levels in the country, ABS has begun to integrate the SDGs into its practice, including undergraduate courses. However, after a more in-depth analysis, the findings suggest that traditional learning methods and a “business as usual” mentality continue to prevail as a management paradigm among students and that, therefore, ABS has only embedded SDG 8 symbolically without undergoing a full substantive change. In conclusion, further work is needed to incorporate the SDGs into all dimensions of the business school’s activities and to promote new methodologies, skills, and competencies. This paper is helpful for accounting educators and curriculum setters in the process of revamping accounting curricula to reflect the importance of sustainability education. The results of this study have professional, academic, and policy-making implications.

Purpose: Drawing on legitimacy theory, this study aims to investigate whether the benefits of the external assurance process pass beyond the current period and help firms improve corporate social responsibility (CSR) performance in the subsequent periods. Furthermore, the authors examine whether corporate governance (CG) and firm visibility moderate the relationship between assurance and CSR performance.Design/methodology/approach: The authors retrieved data from Thomson Reuters from 2002 to 2019 and executed a fixed-effects (FE) panel regression analysis. The country-level sample distribution includes 63 countries with 4,625 unique firms and 29,054 data points within these countries. The authors run several robustness tests using an alternative subsample, instrumental variable regression analysis, country-industry-year FE regression analysis, excluding the financial sector and including additional control variables and regression analysis based on propensity score matching.Findings: The findings indicate that external assurance helps firms achieve greater CSR performance in the current period and the subsequent two periods following external assurance. However, external assurance exerts its strongest positive impact on CSR performance in the current period, and its influence extends, albeit at a weaker level, to the following two periods. Furthermore, the first moderation analysis reveals that governance structure helps firms translate the assurance process into the greater social performance but does not help to achieve higher environmental performance. The second moderation analysis reveals that firm visibility/size positively moderates between the assurance process and governance and social performance but not between the assurance process and environmental performance.Originality/value: Despite the concurrent association between CSR performance and assurance being examined before, the lag-lead relationship is the novelty of the study to highlight the long-term effect of assurance on CSR performance. Besides, although the direct effect of both CG practices and firm visibility on CSR performance and the external assurance process has been investigated before, the authors extend the literature by examining the moderating effect of CG practices and firm visibility on the external assurance and CSR performance relationship. This provides a better explanation of the extent to which the effect of external assurance on CSR performance is constructed and conditioned by CG practices and firm visibility, thereby drawing attention to contingencies’ role in firms’ practices.

Purpose: This study aims to examine the effect of corporate social responsibility (CSR) adoption on differentiation and cost leadership strategies and how governance structure moderates this CSR–strategy relationship.Design/methodology/approach: The study data were retrieved from Thomson Reuters for non-financial firms between 2013 and 2019, and a fixed-effects panel regression analysis was executed.Findings: The results indicate that CSR fosters cost leadership strategy but weakens differentiation strategy. This result supports the value generation school for cost leaders but also confirms the agency theory perspective for differentiators. Moreover, the governance structure does not moderate the relationship between a firm's CSR engagement and its business strategy, which implies a lack of corporate policies that concurrently consider both its CSR investment and strategies.Research limitations/implications: The findings of this study imply that cost leaders can integrate CSR practices into their business strategy and use their CSR engagement to increase their competitive position by stimulating cost efficiency and creating greater turnover. On the contrary, for differentiators, there is a trade-off between environmental and social engagement and business strategies. Thus, they are advised to enrich their unique product development abilities through the integration of environmental and social practices and reinforce their competitive position by addressing stakeholders' interests. The practical implication of the moderation analysis is that there is no rooted corporate policy behind the connection between CSR and firm strategy for both cost leaders and differentiators, which constitutes a missing link.Originality/value: The findings of this study are of critical importance for firms, offering justification for the integration of two vital perspectives: social and environmental sustainability and financial sustainability. The moderating effect of governance performance tests the upper echelon's role in maintaining both sustainability perspectives concurrently and strengthening the legitimacy of the firms in society. Although maintaining a business strategy is important for shareholders' interests, pursuing a social and environmental sustainability strategy is crucial for meeting the expectations of all stakeholders.

Climate literacy is pivotal for preparing future leaders to address global climate challenges and build a sustainable future. Higher education institutions (HEIs) play a central role in embedding sustainability principles, particularly Sustainable Development Goal (SDG) 13 (Climate Action), into curricula to cultivate responsible leadership. This study examines the integration of SDG 13 within the business curriculum at Delta University (UAE), assessing undergraduate students’ perceptions of climate education and how teaching methods shape sustainability leadership. Using a mixed-methods approach—a closed-ended survey and Q-methodology—the research analyzes students’ awareness, engagement, and subjective perspectives on pedagogical strategies. The results reveal a disconnect between theoretical knowledge and students’ ability to apply these principles in real-world business contexts. While students acknowledged climate action’s importance and supported active learning pedagogies (e.g., case studies, simulations), skepticism persisted about SDG 13’s applicability to business operations. The findings highlight the need for curricular reforms, aligning curricula with national sustainability strategies (e.g., UAE Net Zero 2050) to bridge theory and practice. This research advocates for HEIs to prioritize climate competencies, ensuring that graduates can address environmental challenges through actionable frameworks. By transcending symbolic commitments, HEIs can empower students to lead regionally and globally, advancing sustainability education’s role in achieving equitable, low-carbon societies.

This study examines the conflicting relationship between high awareness and limited competency in applying Sustainable Development Goal (SDG) 12 principles among students in Higher Education (HE). Although SDG 12 is acknowledged as a societal imperative and students exhibit a grounded understanding of these sustainability concepts, there is a scarcity of holistic integration of the necessary competencies for the application of SDG principles to real-world business contexts. This discrepancy necessitates the development of educational strategies that not only increase awareness but also improve practical competencies. This study explores the cognitive, affective, and behavioral pillars of student perceptions by employing a mixed-methods approach. The findings reveal a division among students into idealist and pragmatist groups regarding SDG 12 implementation, highlighting the need for pedagogical innovation and interdisciplinary integration. By bridging the gap between theoretical knowledge and practical application, this study contributes to equipping future leaders with the skills necessary to drive sustainable transformations in an increasingly complex world.