Keywords
ESG literacy
Accounting talent cultivation
Submitted : 2026-05-04
Accepted : 2026-05-19
Published : 2026-06-03
Abstract
In the context of the dual carbon goals, enterprises are increasingly in urgent need of accounting talents with ESG literacy. Traditional accounting training models struggle to adapt to the demands of green transformation, facing issues such as curriculum disconnection, insufficient practice, and weak faculty. This paper constructs a three-dimensional and three-tier capability framework based on ESG literacy and proposes a four-in-one training model reconstruction path, encompassing curriculum integration, teaching innovation, faculty development, and evaluation feedback. It promotes the deep integration of accounting education and sustainable development, providing theoretical support and practical solutions for cultivating composite accounting talents.
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