Integrating ESG Criteria into the Teaching of Finance for Certified Public Accountants: Theoretical Foundations, Curricular Challenges, and Educational Implications

Abstract

The growing incorporation of environmental, social, and governance criteria into financial markets and regulatory frameworks has created new demands for the training of certified public accountants. The study aimed to analyze the incorporation of ESG criteria into finance education in accounting and auditing programs, identifying their theoretical foundations, curricular challenges, and pedagogical implications. A descriptive-interpretive qualitative study was conducted based on a literature review of articles obtained from Scopus, Web of Science, and Google Scholar, considering articles published between 2020 and 2025. After applying inclusion and exclusion criteria, a corpus of 50 articles was formed, analyzed through comprehensive reading, thematic categorization, and comparison of theoretical and empirical contributions. The results show that sustainability constitutes a relevant dimension for financial evaluation, risk management, and corporate decision-making, requiring a cross-cutting integration of ESG competencies into curricula. It is concluded that the financial education of Certified Public Accountants requires a shift toward curricular and pedagogical models that integrate economic performance, sustainability, and risk management, thereby strengthening the relevance of accounting education in the face of transformations in the professional.