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Purpose This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum. Design/methodology/approach This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education. Findings Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective. Research limitations/implications This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum. Practical implications The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised. Originality/value This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

Purpose This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public shareholding companies in Jordan. Design/methodology/approach This study uses different proxies to examine the impact of CSRD on companies’ financial and economic value. The data were collected from a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Based on a checklist of 41 indicators, this study employed the manual content analysis technique to collect and analyse CSRD data. A statistical analysis technique was also used to examine the hypothesized relationships between collected data on CSRD and profitability. Findings The findings indicate that CSRD is value-relevant. It is positively and statistically associated with firm value proxied by Tobin’s Q. In addition, it is positively and statistically associated with firm financial performance proxied by ROE and ROA. Research limitations/implications This study contributes to the research debate on the relationship between CSRD and CEP, particularly in developing nations. The study draws attention to the need for information on different dimensions of CSR, including human resource, environmental, product responsibility, and community participation, as disclosure on such dimensions is positively associated with profitability. Practical implications The findings provide important implications for Jordanian corporate managers to maintain CSRD in their best interest. With more emphasis on disclosing stand-alone CSR reports, corporate managers can present more information on different dimensions of CSR, attracting the attention of stakeholders such as investors, the government, media, and humanitarian activists and enhancing overall corporate goodwill. Originality/value CSRD activities reflect a positive impact on CEP. Due to the dearth of relevant research conducted in developing countries, this study provides empirical evidence on the positive relationship between CSRD and CEP in an emerging economy, with more emphasis on specific dimensions of CSR, including human resources, environmental, product responsibility, and community participation. Since multiple proxies exist to measure profitability, this study uses multi-approaches for profitability examination proxied by Tobin’s Q, ROE, and ROA. Moreover, the issue of CSR is original and interesting to be examined in the Jordanian context, where the listed firms have reported a homogeneous perception of CSR.

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