Greening the Audit: How Universities Can Shape Tomorrow’s Sustainability Assurance Professionals

Sustainability is a gift in the wake of expanded global environmental consciousness of all stakeholders. Organizations face enormous challenges to deal with sustainability reporting. One of the challenges is lack of sustainability auditors to provide assurance over sustainability reporting. The implementation of the Corporate Sustainability Reporting Directive (CSRD) in 2024 has significantly increased the demand for certified auditors proficient in sustainability assurance. Consequently, there is an upcoming demand to equip students with specialized expertise in sustainability reporting and assurance. Universities play a vital role in shaping the future workforce capable of tackling these challenges. This underscores the urgent need for universities to re-evaluate and enhance their educational programs to provide the necessary knowledge and skills in sustainability assurance. However, this endeavor is not without obstacles; integrating sustainability into standardized education encounters complexities due to the multifaceted nature of the subject and the stringent regulations governing the audit educational standards generally and audit certification particularly. Therefore, our chapter provides a critical review of the pivotal role universities play in navigating these challenges within audit curricula, particularly concerning sustainable development. By presenting potential solutions, we aim to highlight how universities can support the audit profession in developing human capital to effectively incorporate sustainability principles into sustainability assurance, preparing auditors for the field’s evolving demands.