INTEGRATING THE SUSTAINABLE DEVELOPMENT GOALS IN HIGHER EDUCATION THROUGH FINANCE SUBJECTS

After the Millennium Development Goals, the 2030 Agenda for Sustainable Development was officially launched by United Nations in 2015. The new Agenda urges countries to make efforts to achieve the 17 Sustainable Development Goals (ODS) over the next 15 years.
The Agenda integrates the social, economic and environmental dimensions of sustainable development, and addresses issues related to peace, justice and effective institutions. In addition, the mobilization of resources for their implementation including financial resources, the development and transfer of technology and skills development, as well as the role of partnerships, are also recognized as essential.

The achievement of ODS will require work towards education for sustainable development. UNESCO defines education for sustainable development as "learning throughout life to acquire values, knowledge and skills which help children, young people and adults find new solutions to social, economic and environmental issues which affect their lives” (UNESCO http://www.unesco.org/education/tlsf/).

The social impact of higher education in sustainability may be greater than that of other educational levels, not only because of the ability to transfer the concepts learned in the short term to the work practice, but also because of the potential influence of its student as change drivers university students are trained for having responsibility positions in organizations. However, in order to integrate such aspects into the university context, it is necessary for University to generate mechanisms that provide to teaching staff with the necessary techniques and resources to train students in the management of social and environmental impacts. In addition, University should train professionals committed to be permanently in search of the best development path for society, taking into account aspects such as human and environmental development, justice, solidarity, equity, or respect for diversity.

For this reason, the main objective of this study is to illustrate real experiences about the introduction of ODS debate in activities associated with Finance and Accounting subjects. These activities are novel in these subjects and can enhance the students' learning about the performances of ODS, given that they will use active learning methodologies in the classroom, such as group dynamics. The aim of these activities will be twofold. For students, they will allow to discuss about possible answers to various problems (real or simulated) regarding sustainability. For teachers, these activities will allow them a constant updating of innovative teaching methodologies and contents in the field of sustainable finance.