Currently, a lack of consensus exists in the literature on the link between performance and corporate social responsibility disclosure (CSRD). A meta-analysis was carried out to shed light on this controversial topic, using the ABI/Inform Complete and EconLit databases as search tools. To isolate articles with substantive, methodological relevance, various filters were used. In addition to other criteria, all articles had to contain certain keywords related to the study’s variables and at least one of the seven keywords indicating empirical data analysis. As a result of this procedure, the meta-analysis included only 95 articles. To process the sample, we employed the procedure developed by Hunter and Schmidt. The results show that the CSRD-performance relationship is not significant enough for practical purposes. However, an analysis of moderating variables revealed that the connection becomes of practical importance when moderated by three key variables: region, type of disclosure, and measures of organization size. This research’s findings make a significant contribution by clarifying the links between CSRD and performance and identifying which variables can explain the diverse results of previous research. Regarding limitations, the meta-analysis was subject to the availability of published research and included only studies that reported Pearson correlation coefficients and standardized beta coefficients.

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.

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.

Due to the lack of consensus on the Sustainable Disclosure (SD)–Sustainable Performance (SP) relationship and the absence of a robust theoretical framework base, this research tests this relationship. Based on Ullmann’s argument that the execution of corporate responsibility regarding SD, SP and EP (economic performance) is determined by the management’s (unobservable) overall strategy, we apply Partial Least Squares, introducing EP, size and membership in sensitive sectors and subjecting them to a multiplicity of external pressures (social, environmental and legislative) as determinants of the SD–SP link. There is a moderate SD–SP relationship, with a significant effect due to EP and conditioned by size. Specifically, (1) the companies that are concerned and which act sustainably have a higher SD, (2) the greater the EP, the greater its effect on this SD, but (3) when the sample is segmented by size, the moderating effect is only positive and significant for large companies. An awareness of the added value of the sustainable business model exists, more than simply reporting (actions beyond words), but the value that its profitability yields will not be determinant for SP, though it will affect SD, despite there being no direct relationship between performance and SD.

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.