Abstract:

The need to achieve Sustainable Development (SD) is a theme that presides over the day-to-day work of companies, organizations and institutions. Agenda 2023 defines 17 Sustainable Development Goals (SDGs) and 169 targets to be achieved. It is urgent to incorporate the study of the approach from the teaching of financial accounting.

The context of study focuses on the subject of Financial Accounting II, taught in the second year of the Degree in Labor Relations and Human Resources, in the 2023-2024 academic year. This subject has two main objectives:
1) To provide the student with the necessary knowledge about economic-financial transactions; and
2) To train the student in the formulation, presentation and understanding of the Balance Sheet, the Profit and Loss Account and the Annual Report (Financial Statements).

The learning process will provide the student with knowledge about the treatment of traditional accounting information. However, for some time now we have been aware of the existence of another type of information, known as Social and Environmental Information, which is not included in these financial statements. The issuance of various Non-Financial Information Directives regulates the dissemination of this information for certain companies.
All this information, economic, social and environmental, will lead to the achievement of the SDGs. The teaching competences in the teaching sheet of this subject reflect some transversal competences oriented to sustainability:
1) CT14: Sensitivity to social and environmental issues; and
2) CT18: Ethical commitment at work.

The objective of this work is oriented to focus on sustainable development from the teaching and learning of the subject. We have followed a mixed methodology, qualitative and quantitative.

The qualitative one has been developed with the support of the Programa de Acercamiento a Lenguas Extranjeras (PALEX), of the University of Extremadura. Trought it, we are learning sustainability matters. This learning is supported by various means, verbal information, videos and other types of material, in order to transmit the training in sustainability. Then, we evaluate the knowledge by means of questionnaires and short questions, subject exercises adapted to the context and participation in the classroom. From this, we carry out a measurement of the degree of incorporation of knowledge in the classroom, conducting opinion surveys.

The quantitative part is developed from the definition of indicators that reflect the measurement of the degree of knowledge, proceeding to an evaluation by means of a questionnaire, and its analysis. Different statistical techniques will be used to extract results according to different variables: students' age, gender, previous training received, future concerns, inclination towards sustainability, etc.

The results obtained will make it possible to measure the extent of the perception of sustainable development in the classroom.

This work is a first approach to the incorporation of the SDGs in university teaching. Based on this contribution, new guidelines will be established to improve students' sensitivity to these issues by incorporating new disciplines and different methodologies.

Keywords:

Sustainable development goals, sustainability, transversal competencies, higher education.