Teaching sustainable development in business sciences degrees: evidence from Portugal

Teaching sustainable development in business sciences degrees: evidence from Portugal S onia Ferreira Gomes School of Technology and Management, Polytechnic of Leiria, Leiria, Portugal and Faculty of Economics, University of Coimbra, Coimbra, Portugal Susana Jorge Faculty of Economics, University of Coimbra, Coimbra, Portugal and CICP –Research Centre in Political Science, University of Minho, Braga, Portugal, and Teresa Eugénio CARME –Centre of Applied Research in Management and Economics, School of Technology and Management, Polytechnic of Leiria, Leiria, Portugal Abstract Purpose –This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about Ethics, Corporate Social Responsibility and Sustainability. In this way, the paper explores how Portuguese public higher education institutions (HEI) contribute to teaching about sustainable development (TSD). Design/methodology/approach –The study focuses on Business Sciences degrees. The webpages of all public HEI with BSc and MSc degrees in those areas in Portugal were analyzed, to obtain curricular plans and syllabus. Content analysis was performed on each of these elements of Accounting and Taxation and Management and Business Administration courses. Findings –There is already some concern about addressing SD in Business Sciences, inasmuch as SDrelated topics are taught in Accounting and Taxation and in Management and Business Administration degrees and courses. However, the analysis shows that TSD was integrated into the academic curricula in only 95 degrees (48.5%). Additionally, in these, there are only 79 compulsory curricular units that address this theme. Given the fact that the subject of SD is increasingly relevant, the paper evidence still much room for improvement, indicating that TSD is yet a bigchallenge for HEI. Originality/value –TSD is increasingly important because of the growing globalization that requires skilled professionals able to assess the complex and controversial issues related to the topic, to achieve and implement the SD goals in 2030. The literature evidence lack of studies addressing the integration of the SD An earlier version of this paper has been presented at the 5th Symposium on Ethics and Social Responsibility Research, Lisbon, Portugal (2019) and at the 18th International Conference on Corporate Social Responsibility, Barcelos, Portugal (2019). The authors are grateful for the comments provided by the scientific committee and by the participants in those sessions. We also wish to thank the anonymous reviewers of this journal for their valuable comments and suggestions provided on earlier versions of this paper. This study was conducted at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora and at the Center of Applied Research in Management and Economics (CARME) (UIDB/04928/2020), Polytechnic Institute of Leiria and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds. Teaching sustainable development 611 Received 18 October 2019 Revised 10 March 2020 26 June 2020 8July2020 Accepted 11 September 2020 Sustainability Accounting, Management and Policy Journal Vol. 12 No. 3, 2021 pp. 611-634 © Emerald Publishing Limited 2040-8021 DOI 10.1108/SAMPJ-10-2019-0365 The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/2040-8021.htm theme in academic curricula. This paper makes here a contribution by showing what HEI is teaching in the area of business studies. It also brings good implications for society, while showing that sustainability content is becoming more apparent within certain HEI courses. This could be used to create follow up research on what type of sustainability content is being included within the courses and the learning that is happening in students in regard to this sustainability content. Keywords Sustainable development, Teaching, Education, HEI, Academic curricula, Business sciences, Portugal Paper type Research paper 1. Introduction At the beginning of the 1970s, the term “sustainable development (SD)”appeared in the initiative of the Club of Rome, with the publication of the book The Limits of Growth (Meadows et al.,1974). From this period, the international interest in the role of higher education in promoting a sustainable world has increased considerably. For its part, the concept is fairly recent, bearing in mind that it only emerged in 1987 when the Brundtland Report was published. SD may be understood as the development that meets the needs of the present without compromising future generations, aiming at improving the living conditions of all, preserving the environment in the short and long term, aiming at an economically effective, socially equitable and ecologically sustainable world (UNDESA, 2002). SD has become, ever, as, one of the main concerns on a global scale, based on three pillars –environmental, social and economic –called the “Triple Bottom Line”(Elkington, 1998). The World Summit on Sustainable Development held in Johannesburg in 2002 highlighted education as fundamental to SD and proposed the UN Decade of Education for Sustainable Development (UNESCO, 2005;Annan-Diab and Molinari, 2017). This proposal was approved and was established between 2005 and 2014. In doing so, the UN placed education at the heart of its strategy to promote SD, supporting initiatives such as the Principles for Responsible Management Education (PRME) and the UNESCO Global Program of Action on Education for Sustainable Development. As a result, degrees and academic curricula were globally reformed. The need to improve the capacity of educational systems for preparing society for SD was also highlighted in the report of the UN Conference on Sustainable Development held in 2012 (Rioþ20) (Filho et al.,2015). Curricular reforms provide an opportunity to produce the desired changes in academic curricula and a natural basis for looking into existing practices and updating learning outcomes (Malkki and Paatero, 2015). At the heart of the UN Agenda, 2030 are 17 sustainable development goals (SDG) [1] (UNESCO, 2017) unanimously approved by 193 UN Member States, meeting in the General Assembly, which demonstrates the ambition to achieve SD. One of these goals announced by the UN in September 2015 is to ensure that all students acquire the necessary knowledge and skills to promote SD, including, but not limited to, a comprehensive Education for Sustainable Development (ESD). ESD was designed to integrate SD principles and practices into all aspects of education and learning, namely, by encouraging changes in knowledge, values and attitudes and empowering students to promote the transition to sustainability, to ensure a more sustainable and fair society for all. Both teachings about sustainable development (TSD) and education for sustainable development (ESD) are two important concepts related to SD learning that, though associated, are different. Gadotti (2008), quoted by Nishimura (2015), explains that TSD involves awareness, theoretical discussion, information and data about SD; ESD is broader SAMPJ 12,3 612 and includes many dimensions beyond teaching, research, practice and operations and involvement in society –it says how to use education as a means to build a more sustainable future, which involves setting the example for a sustainable life. Therefore, TSD implies integrating SD themes in curricula and syllabus, ultimately contributing to EDS. This paper focuses on TSD. Given the relevance of teaching as a means to enhance ESD and achieve a sustainable future, it is important to analyze the contribution of HEI to SD, starting by understanding how they integrate into their degrees and courses, topics concerning Ethics, Corporate Social Responsibility and Sustainability. According to Ceulemans and De Prins (2010), SD topics may be incorporated into academic curricula using horizontal and vertical integration. Horizontal integration consists of the integration of the subject in the academic curricula; vertical integration can be understood as the organization of separate degrees related to a specific topic. This study addresses horizontal integration, as established by Figueir o and Raufflet (2015),Lambrechts et al. (2013) and Lozano et al. (2013). This research specifically aims to analyze the presence of SD subjects in the academic curricula of Business Sciences degrees in HEI in Portugal. Several authors (Lozano, 2010;Burns, 2011;Watson et al., 2013;Lozano et al.,2017; Findler et al.,2019;Olalla and Merino, 2019) argue that there is still a gap in the literature on the integration of SD in academic curricula. Therefore, this study makes here a contribution by showing what HEI is teaching in the area of Business Sciences, allowing to infer about the importance they allocate, hence their contribution, to TSD. The paper provides an overview of the general SD presence in Portuguese curricula. This can serve as a case for comparative assessment and policy, as a benchmark for further developments. Existing research is predominantly dominated by case studies (Barth and Rieckmann, 2012;Taylor and Kraly, 2012;Colombo and Alves, 2017;Kolb et al., 2017) and there is a lack of works aimed at informing about the current state of SD integration in teaching in different study programs (Lambrechts et al.,2013). Several studies only look at postgraduate courses (Matten and Moon, 2004;Cornelius, et al., 2007;Christensen et al.,2009;Wu et al., 2010;Godemann et al.,2011) or only analyze MBA courses (Benn and Dunphy, 2009; Hesselbarth and Schaltegger, 2014); other studies only look at individual courses in engineering (Azapagic, et al., 2005;Boks and Diehl, 2006;Aurandt and Butler, 2011; Bielefeldt, 2011;Malkki and Paatero, 2015;Colombo and Alves, 2017). This paper attempts to fill in this gap by expanding the scope of study comprising all courses, BSc and MSc, in the areas of Accounting and Taxation and Management and Business Administration, in polytechnics and universities, in one country. It brings a contribution showing, for the first time, what the 34 HEI in Portugal are teaching about SD in the field of business studies. Analyzing the current status on the TSD can be a starting point for redesigning academic curricula, and can benefit a number of institutional processes, from the creation and review of academic curriculato teaching and learning assessments. Henceforth, the paper is divided into four sections. Section 2, the literature review, presents some important aspects that provide the theoretical framework for the empirical work to be developed, namely, concerning TSD overall and the role of HEI in TSD in Business Sciences degrees. Section 3 addresses methodological issues, starting by detailing the objectives and research questions and then describing the methodology for the sample and the gathering and processing of data. Section 4 presents and discusses the findings and, finally, Section 5 summarizes the conclusions and implications of the study. 2. Literature review HEI seeks to incorporate SD principles into teaching and researching, practices and operations and involvement with society (Weybrecht, 2017). Although teaching SD issues in Teaching sustainable development 613 HEI is considered a difficult task (Sethi, 1995;Ryan and Tilbury, 2013;Lozano et al.,2017; Lovren et al., 2020), the findings of Ramos et al. (2015) in the Portuguese context highlight that academic curricula are key to setting the results of ESD, reinforcing the importance of academic curricula as the main bases that provide a positive impact of sustainability on society. For these reasons, education has been increasingly emphasized as a means to achieve a sustainable future and there is a need to incorporate SD-related matters into academic curricula (Shriberg and Harris, 2012;Grace and Humphris, 2013;Lozano et al., 2017;Creel and Paz, 2018). However, as verified by several authors (Thomas, 2005; Velazquez et al.,2005;Taylor and Kraly, 2012;Xiong et al.,2013;Ferreira and Blomfield, 2016;Antolin-Lopez and Garcia-de-Frutos, 2018), this process has been very slow. Therefore, HEI faces a big challenge as they take on the mission of training professionals and supporting the development of organizations: on the one hand, responding to present and known needs and, on the other, opening the horizons for the future and new paradigms, helping to strike the balance between teaching and SD (Disterheft et al.,2014;Weybrecht, 2017). In carrying out its function of creating, transmitting and disseminating knowledge under the three basic pillars of sustainability (environmental, social and economic) and considering the teaching dimension, HEI should seek to meet the needs of society by training citizens and multidisciplinary professionals, capable of planning and developing SD-related actions in their field of intervention (Junyent and Ciurana, 2008;Lourenço et al., 2013;Purcell et al., 2019). Also, according to Ramos (2009), HEI should direct their knowhow toward the various sectors of activity, thus fostering the necessary market linkages. 2.1 Teaching about sustainable development In recent decades, sustainability issues in HEI have attracted increasing levels of attention of the general public and policymakers, acknowledging there is a need for more comprehensive SD in academic curricula(PRME, 2018). Increased globalization requires future professionals to assess complex and controversial SD-related issues. In addition, to preparing students for critical, reflective and autonomous thinking to better assess sustainability issues, TSD should foster the ability to work with stakeholders with distinct interests and value systems to meet common goals (Dale and Newman, 2005, quoted by Annan-Diab and Molinari, 2017). The integration of TSD has become a key issue in public HEI, not only for differentiating them from other educational institutions but also for finding new ways of creating a kind of knowledge needed in a world characterized by turbulent and growing environmental change in society (Abu-Hola and Tareef, 2009). As SD is considered to be an integral part of today’s business strategy (Hall et al.,2010; Kuckertz and Wagner, 2010;Kolb, et al.,2017), there has been a shift in business strategy in recent years toward engaging SD for the benefit of stakeholders. These issues require the adoption of strategies that include the training of technical and ethical skills and qualifications to build awareness of companies, organizations and citizens. Creel and Paz (2018) explain that, if companies have adopted the “Triple Bottom Line,”HEI needs to prepare students for thinking in these various dimensions, environmental, social and economic. Concerns with SD should be present in the educational process of future professionals. Furthermore, it is imperative that this subject is discussed and implemented extensively and in-depth in academic curricula, to ensure that students understand and can apply SD-related matters, such as Ethics, Corporate Social Responsibility and Sustainability, to their future professional life. Taylor and Kraly (2012) explain that curricular enrichment is a method that can be used to achieve sustainability. Other authors (Sammalisto et al., 2015;Velazquez et al., 2005; SAMPJ 12,3 614 Watson et al., 2013) support this idea and consider that an academic curriculum, in any degree of studies, must have a holistic view; therefore, it should consider SD contents, in the environmental, social and economic dimensions. Also, Abu-Hola and Tareef (2009) emphasize that the improvement of strategies of teaching and learning sustainability involves theintegration of these topics in academic curricula. Fern andez et al. (2015) analyzed the implementation of sustainability practices in Spanish HEI, concluding that such implementation has been very slow and not significant and that one of the measures to be adopted for continuous improvement must be the integration of courses and academic curricula on SD. Xiong et al. (2013) concluded further that there is an urgent need to implement TSD in HEI, and there is still a lot of work to be done in this area. They also point to the need for more efforts to develop academic curricula that specifically address these issues. Viegas et al. (2016) explain that the issue of curricular adaptation is seen as a limitation for changing “old sustainability visions that accommodate future vision”(p. 270). However, the authors argue for the need for SD topics to be discussed in HEI and applied extensively and in-depth, to ensure that students understand and can apply SD in their future professional life. The integration of TSD in higher education helps students to learn in a systemic and holistic way, demonstrating how these subjects can contribute to creating sustainable projects (Ceulemans and De Prins, 2010). According to Godemann et al. (2011), TSD in HEI is a fairly recent practice. After some environmental, social and economic crises in recent years, several organizations have begun to consider the importance of SD issues for the survival of business and society, which leads to the need for teaching on this subject. Despite the scarcity of literature about TSD, some studies can be found. For example, Xiong et al. (2013) analyze the implementation of a “green curriculum”in several areas of study, such as engineering, agriculture, forestry, medicine, education, art, ethics, economics, sports, languages and law, in various Chinese universities. The authors note that institutions located in underdeveloped areas are less concerned with environmental education than those in more developed areas. Also, Aurandt and Butler (2011) conducted a study based on three engineering courses, concluding that SD (environmental, social and economic) dimensions should be addressed simultaneously (and not separately). Other studies, in particular case studies, have been carried out. For example, Colombo and Alves (2017) analyzed how the issue of sustainability is taught in various engineering programs in a Portuguese public university; Taylor and Kraly (2012) carried out a similar study in HEI in the USA and the study by Watson et al. (2013) verified that there is an increased number of engineering HEI that incorporate sustainability into teaching. Despite all authors corroborating the integration of TSD in academic curricula, it was overall acknowledged that curricular reforms are still needed, to improve SD education and raise students’awareness of the implications of their work for the environment and society. Accordingly, it is important to analyze the contribution of TSD, as a starting point to understand how SD is taught and how it can be improved (Malkki and Paatero, 2015). However, incorporating TSD into academic curricula, as an instrument that encourages individuals to reflect and act on environmental, social and economic challenges, is an increasingly complex task in different areas of knowledge (Sethi, 1995). According to Filho (2017), in the mid-2000s the UN and the academic community recognized that future business leaders would have to play a critical role in tackling sustainability challenges. In response, the initiative “Principles for Responsible Management Education”(PRME) was launched in 2007 by the former UN SecretaryGeneral, Ban Ki-moon. The PRME [2] aims to inspire and promote sustainability in higher Teaching sustainable development 615 education in management areas. They are a way of implementing in HEI continuous improvement conducive to the development of a new generation of business leaders, capable of managing the complex challenges facedby companies and society in the 21st century. The PRME initiative is a global call for HEI around the world to gradually adapt academic curricula, research, teaching methodologies and institutional strategies to new business challenges and opportunities (Greenberg et al.,2017). The principles provide a basic framework for HEI and consist of global action to update program content, research and teaching methods of management schools and other academic institutions to meet the social realities and demands of the 21st century, by including social responsibility and sustainability values in the education of future managers. The intention of UN programs to promote continuous improvement of educational management results from the need to train new business leaders who must be aware of the impacts of their choices at different levels (Fiates, 2012). 2.2 Teaching about sustainable development in business sciences –accounting and management The demands of the labor market for cross-cutting, technical and behavioral skills are increasing. Employers are looking for professionals who are critical, qualified, skilled and able to deal with various types of problems. As the PRME (2007) initiative states: It has become essential to understand the fundamental connections between business, the environment and society. The responsibility of business as a global force has become urgent, and concepts related to social responsibility and sustainability are recognized as essential elements in the conduct of business. Businesses need management tools that help integrate environmental, social and economic concerns into strategic planning and day-to-day operations. It requires professionals with skills that cannot only anticipate organizational goals and meet obligations for shareholders but also professionals prepared to deal with the impact and the broader potential of the business as a global positive force in society (PRME, 2007, p. 2). According to Annan-Diab and Molinari (2017), business organizations, and therefore accounting and management areas, have been confronted with the need to process nonfinancial data. Gray (2010b) explains that the non-financial information disclosed by companies in most cases has little or nothing to do with sustainability. Aware of a company’s role in generating profit but also in promoting SD (Gray, 2010a), accounting and management professionals should be prepared to determine the costs and benefits, identify and measure events and their positive and negative impacts and disseminate environmental, social and economic information (Jenkins, 2006;Boulianne, et al., 2018). Burritt and Schaltegger (2010) find that the process of changing the various types of accounting systems is progressive. According to Carvalho et al. (2014) and Sammalisto et al. (2015), in the business world, SD issues are still seen as an obstacle to economic development. However, many managers are trying to contribute to SD and need relevant and reliable information to support their decisions, namely, those concerning solving environmental, social and economic problems, while strengthening the competitive position of companies. HEI degrees in Accounting and Taxation, and in Management and Business Administration, assume as a priority mission the training of future professionals who, in an autonomous or integrated way, reveal the ability to perform accounting, financial, administrative, management and taxation functions, inherent to the correct functioning of a company or any other organization, public or private. These activities should support decision-making and the setting up of assertive strategies, with positive repercussions for SAMPJ 12,3 616 the revitalization and growth of organizations (Burritt and Schaltegger, 2010;Boulianne, et al.,2018). SD matters must have a central position is these strategies, hence becoming crucial for the future of business professionals. Nevertheless, in the opinion of several authors (Thomas, 2005;Junyent and Ciurana, 2008;Walck, 2009;Wu et al., 2010;Audebrand, 2010;Lourenço et al.,2013;Xiong et al.,2013; Botes et al., 2014;Boulianne, et al.,2018), the integration of TSD in the courses of Business Sciences has not gathered much support. Figueir o and Raufflet (2015) conclude, from their analysis to 63 papers on the topic, for the great need to include environmental, social and economic issues in higher education. In the case of accounting, there is a need to reflect rigorously on how to better prepare and educate future accounting professionals (Creel and Paz, 2018) and to find more ways of integrating sustainability into academic curricula (Chan et al.,2014). Lourenço et al. (2013) explain that teaching in accounting courses establishes a materialistic and profit-oriented vision of the world. This type of teaching can compromise ethical values and weaken students’perceptions of SD issues. As previously argued by Giacalone and Thompson (2006) and Singh et al. (2011),Lourenço et al. (2013) explain that teaching in these areas is focused on the treatment of financial information for making a profit, without consideration for the importance of themes on SD, sustainability and social responsibility. According to Chuli an (2011), academic curricula in accounting courses have been criticized as they focus on two general assumptions, shareholder primacy and the way accounting is presented. While Hazelton and Haigh (2010) argue that accounting perpetuates unsustainable practices, ignoring or even concealing, the effects of social and environmental impacts of organizations, Kelly and Alam (2009) and Boulianne et al. (2018) explain that the purpose of the business may gain advantages when decision-making also addresses economic, social and environmental issues. So, accounting and business studies curricula should include such matters. Gray (2010b) explains that, if one seeks to solve the problems of the world, he will hardly choose or consider accounting to start with. However, accounting is the basis for the dissemination of corporate financial information, which supports management decisionmaking; therefore, accounting should increasingly be founded on environmental, social and economic issues. Botes et al. (2014) analyzed the perception of students and teachers about the integration of sustainability topics in accounting courses and note that there are already some signs of change. Through a review of New Zealand HEI web pages and interviews, the authors found that there was some integration of TSD; yet, according to the students and teachers, this was not enough. Both groups of participants indicated that the integration of TSD in accounting courses is highly important. Carvalho et al. (2014) present a review of the literature for understanding the progress of TSD in management courses. Just as Audebrand (2010) and later Ferreira and Blomfield (2016), the authors realize the urgent need to adapt academic curricula to prepare professionals for SD. This, in turn, opens up a range of possibilities when thinking about teaching strategies and practices. To verify the extent to which TSD was incorporated into the management courses taught at Australian HEI, Fisher and Bonn (2011) carried out a documentary analysis using information taken from the web pages of 40 universities. They observed that more than half of the Australian HEI had not integrated TSD in academic curricula, and the rest had done so in limited form. Singh et al. (2011) carried out a similar study in India, considering a sample of 35 teachers from 17 HEI; the authors found that the lack of availability, Teaching sustainable development 617 development of didactic materials and course design represent a difficulty for the integration of TSD. Filho (2017) found that the integration of SD into academic curricula of a Brazilian business school, as suggested by the PRME and the UN Sustainable Development Agenda 2030, requires greater involvement of students to raise awareness about their role in society and participation as protagonists in the changes the world needs. Singhal et al. (2017) aimed at understanding the PRME implementation process and the challenges they posed to the institutions. They looked, in particular, into a management course in an HEI in north India. The authors highlighted several challenges that arose from adapting the academic curricula according to the PRME; notwithstanding, the integration was successful, which is why continuous improvement for teaching the principles in management courses is expected. 3. Methodological issues 3.1 Objectives and research questions Considering the importance discussed in the above literature review, this study aims to analyze the current state of implementation of SD, including matters about Ethics, Corporate Social Responsibility and Sustainability, in the academic curricula of Business Sciences degrees. Using Portuguese public HEI data, it explores how HEI contributes to TSD. Taking into account the diversity of HEI and of areas of knowledge, the main goal is to emphasize the academic curricula of courses in Accounting and Taxation and in Management and Business Administration. The research questions (RQ) to be addressed are: RQ1. In which of the two existent types of HEI, universities and polytechnics, is the TSD most prevalent? RQ2. In which of the two types of degrees (cycles of study) considered, Bachelor (BSc) or Master (MSc), is the TSD most prevalent? RQ3. What are the areas of the degrees where the teaching of SD is most observed? RQ4. Which SD topics are taught and in what curricular units? RQ5. What is the importance of SD in each of the degrees and types of HEI? 3.2 Sample definition There are 34 public HEI in Portugal and, according to the classification of the General Directorate for Higher Education (DGES) [3], 9 areas of knowledge. The courses in the area of Business Sciences were selected according to the areas in the National Classification of Education and Training. The area of Social Sciences, Commerce and Law was selected from various. As this area is still very broad, there was a need to limit to the Business Sciences and then focus on: Accounting and Taxation; and Management and Business Administration courses (Table 1). All public universities (14) and polytechnic institutes (20) were considered [4], with a focus on undergraduate (BSc) and master (MSc) study cycles. Using the website of the DGES, 359 degrees were initially selected, including, in many cases, the same degree being taught during the day and after labor hours. These cases count as one for this study because there are no differences in their curricular structure. After this SAMPJ 12,3 618 collection, it was necessary to validate the information by checking the website of the Agency for Assessment and Accreditation of Higher Education (A3ES), to conclude whether the study cycle under analysis was accredited and whether it was running in the year 2018/ 2019. Accordingly, a set of 196 degrees was finally selected, as shown in Figure 1. 3.3 Data collection method The method used for data collection followed several authors (Mathews, 2004;Wu et al., 2010;Fisher and Bonn, 2011;Botes et al.,2014;Colombo and Alves, 2017), and consisted of verifying the curricular structure of the degrees. The research began with an exploratory analysis intended to obtain information about the integration of TSD in Accounting and Taxation and in Management and Business Administration degrees in Portuguese public HEI. The data of each degree were collected from the curricular plans and course syllabus, scrolling through the web pages of each HEI where the degree is taught (as Cornelius et al., 2007; and Fisher and Bonn, 2011). All curricular plans of the 196 degrees were checked; for those not available, it was necessary to send e-mail messages to the coordinators of each degree requesting this information. The collected data gave rise to a database in Microsoft Office Excel V R, with the purpose of classifying, grouping and comparing the data, including the creation of categories. The collection of information began with the identification of each HEI. Accordingly, the data collected for this are of qualitative nature, as they portray several particularities, such as Type of Institution –Polytechnic or University; Degree –Accounting and Taxation or Management and Business Administration; Cycle of studies –Bachelor or Master. Based on the study by Abbott and Monsen (1979), a score of 0 to 1 was used, where 0 means the absence of the desired information and 1 means it exists. For each one of the degrees, the initial procedure was to verify whether subjects concerning SD were integrated into the academic curricula, that is to say, whether there is TSD. For this, curricular plans were analyzed to identify and gather keywords, a method also used by several authors (Wu et al.,2010;Watson et al., 2013;Botes et al.,2014;Byrne et al.,2015;Holm et al.,2015;Jorge et al.,2017;Stough et al.,2017; and Findler et al.,2019). One of the criteria for analyzing the integration of TSD into the degrees, was the presence in the title of the curricular units (CU) (or courses) of one of the following keywords, derived Figure 1. Sample definition 34 HEI 14 Universies 356 Degrees 196 Degrees 20 Polytechnics Source: Prepared by the authors Table 1. Areas of study for the analysis Social Sciences, Commerce and Law Business sciences Business sciences Commerce Marketing and advertising Finance, banking and insurance Accounting and taxation Management and business administration Source: Ordinance N°. 256/2005 –national classification of education and training areas Teaching sustainable development 619 the total (139) 37% are offered in polytechnics and 20% in universities. So, one may say that polytechnics find SD topics more important, as they have relatively more compulsorily CU. As to SD topics being addressed in “autonomous CU,”“CU with the chapter”or “CU with the theme,”findings summarized shown in Table 7. Therefore, universities seem to find more important to address SD topics separated from other disciplines, while polytechnics tend to teach these as parts of other courses, which could indicate the former allocate more importance to SD matters. However, a more refined analysis of the ECTS allocated, as in Table 8, must complete these findings. When the analysis is performed taking into account the 139 CU, 35% of CU with 5þ ECTS are found in polytechnics and 40% in universities, showing not such a considerable difference between thetwo types of institutions. But when the analysis is made taking into account only the 79 mandatory CU, the distribution becomes contrary, with 49% of CU with 5þECTS by polytechnics and 25% by universities. This points to polytechnics giving more importance to SD topics as more HEI of this type make them compulsory for students in their business degrees,with 5þECTS. Based on all the issues considered for the analysis of the importance of TSD, it becomes evident that HEI that teach Business Sciences in Portugal, regardless their type, consider this topic important and put already some care into the integration of TSD in the Accounting and Taxation and above all, in Management and Business Administration degrees. Special attention seems to be given to it by the MSc degrees, where “autonomous CU”on SD issues prevail. 5. Conclusion and implications As the UN acknowledges that education is a considerable instrument of change for adopting more integrated forms of SD, HEI is seen as crucial stakeholders in such change. They can contribute significantly to promoting the transition to a sustainable society, as well as to achieving the SDG because of their dual role in generating knowledge and transferring it to society and preparing students for their future in society. According to Creel and Paz (2018), HEI needs to prepare students for the various organizational dimensions –environmental, social and economic –as increasingly more companies have adopted the “Triple Bottom Line.” Table 8. ECTS by Curricular unit and type of HEI Type of HEI / ECTS CU 5þECTS (%) Mandatory CU Mandatory CU with 5þECTS (%) Polytechnics 68 49 35 51 39 49 Universities 71 55 40 28 20 25 139 79 Source: Prepared by the authors Table 7. Curricular units by the type of HEI Curricular units / Type of HEI Universities Polytechnics Autonomous CU 41 58% 29 43% CU with chapter 21 29% 19 28% CU with theme 9 13% 20 29% Source: Prepared by the authors SAMPJ 12,3 626 In response to the UN calls for students to acquire knowledge about SD and how to apply it in professional and social life, it is imperative that themes on Ethics, Corporate Social Responsibility and Sustainability be integrated into academic curricula. The above being considered, this study explores how HEI contribute to TSD to the students in Business Sciences degrees, by researching TSD subjects. An analysis was made of the current state of implementation of SD-related matters, including Ethics, Corporate Social Responsibility and Sustainability, in the academic curricula of 196 degrees in Accounting and Taxation and in Management and Business Administration, both at BSc and MS levels, in Portuguese HEI. Based on the analysis of the importance that HEI give to TSD, this paper tried to ascertain to what extent SD topics are integrated into the degrees those institutions offer, ultimately inferring about their contribution, via teaching, to EDS. The study found that there is already some concern about the integration of TSD in Business Sciences degrees in Portugal, as SD topics have been integrated into the academic curricula in 48.5% of the degrees. However, given the fact that the SD subject is increasingly relevant, it is apparent that there is still much work to be done and HEI still faces significant challenges to increase the level of TSD. As stated by Xiong et al. (2013) and Watson et al. (2013), also in Portugal, curricular reforms in HEI are still needed in Business Sciences degrees, to improve education and prepare students for the implications of their work on the environment and society. Several authors (Singh et al.,2011;Chuli an, 2011;Hazelton and Haigh, 2010) found that education in these areas focuses on the processing of financial information targeting at profit-making, not considering the relevance of themes on SD, sustainability and social responsibility. Taking into account the issues addressed, this study otherwise concluded that, taking the Portuguese example, there is already some concern about addressing sustainable development issues in the preparation of accounting information for decisionmaking, inasmuch as SD topics are addressed in Accounting and Taxation and in Management and Business Administration degrees and courses. However, the challenges for improvement continue, and this paper highlight that they are especially important in the former area of knowledge, where TSD is (traditionally) lesser. Understanding what is taught, and how, about SD in HEI in a first step toward analyzing how these institutions care and ultimately contribute to EDS. This paper not only assessed what Portuguese HEI teaches about SD but also evidenced how: at undergraduate or postgraduate level, via compulsory or elective courses, considering entire or just parts, of courses. Moreover, the distinction between universities and polytechnics allowed evidencing different priorities between more applied or more theoretical type of teaching. The main findings bring interesting implications for policy-making in Portuguese HEI, namely, about redesigning academic curricula and reflecting on pedagogic issues concerning how to teach. The analysis in this paper may be taken as a starting point to comparative analyzes in other jurisdictions. Every year, hundreds of thousands of students graduate. These students will become professionals in the organizations where they will put into practice the knowledge they acquired; they can influence different types of organizations and foster SD practices. HEI not only prepare future business leaders but also global leaders. Therefore, Portuguese HEI must realize that it is necessary to develop academic curricula in Business Sciences studies that can delivera more holistic education to help develop a more sustainable society. All in all, this paper expects to draw attention to the importance of the SD theme to be taught in HEI, meeting the UN proposals and building on the importance of TSD as a contribution to mainstreaming principles and practices in all aspects of education and learning, encouraging changes in knowledge, values and attitudes and enabling students to Teaching sustainable development 627 foster the transition to sustainability. It brings good implications for society while showing that sustainability content is becoming more apparent within certain HEI degrees and courses. This could be used to create follow up research on what type of sustainability content is being included within the courses and the learning that is happening in students (competencies) in regard to this sustainability content. Additionally, highlighting the increasing prevalence of sustainability teaching may help to contribute to the shifting narrative regarding education for sustainability, providing validity and motivation to continue the integration of sustainability thinking into HEI and specifically into business education, which has traditionally been focused on other topics. Despite these contributions, the study presents some limitations. One concerns that fact that it is essentially exploratory and descriptive, lacking a further analytic perspective. Another one relates to the fact that it addresses only Business Sciences degrees; extending to other areas would allow a boarder and more accurate perspective on TSD in the HEI in Portugal. Future extensions of this study could explore students’perceptions of SD in education and analyze their views on the contribution thereof to their future professional life. The research could focus not only on the current situation but also on whether the students of the Accounting and Taxation and Management and Business Administration degrees, at Business Schools in Portugal, have a forward-looking perspective, given the new trends of reorienting companies to SD. Notes 1. www.globalgoals.org/ 2. The PRME are composed of six principles based on universally accepted values and inspired by the UN Global Compact initiative to transform teaching, research and thinking in the areas of management, with the overall objective of supporting universal values of sustainability, social responsibility and ethics, providing the framework of principles for responsible management, developing skills and promoting awareness of the SDG. 3. www.dges.gov.pt/guias/indarea.asp?area=VII (accessed in February 2018). 4. University vs Polytechnic –In Portugal, higher education is organized in a binary system that includes university and polytechnic education. 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