Paper Title
Business Sustainability Worldwide: Its Education, Practice and Research Implications

Abstract
Business sustainability has advanced in the past decades from branding and greenwashing to strategic imperative with its integration into corporate culture, business models, corporate governance, and managerial decisions. Business sustainability focuses on financial activities that generate long-term economic sustainability performance (ESP) to create shareholder value as well as non-financial activities that result in the achievement of environmental, social, and governance (ESG) sustainability performance to protect interests of all stakeholders. Many companies worldwide are now reporting on some dimensions of their sustainability performance by disclosing both financial ESP and non-financial ESG sustainability performance information. More than 6,000 European companies are required to disclose ESG sustainability performance information in their 2017 annual financial reports and onwards. In recent years, investors have demanded, regulators have required, and companies have disclosed long-term financial ESP information as well as non-financial ESG sustainability information. Global public companies today face the challenges of adapting proper sustainability strategies and practices to effectively respond to social, ethical, environmental, and governance issues while creating sustainable financial performance and value for their shareholders. Our educational responsibility is to train the most competent and ethical future business leaders and accountants with cutting-edge, life-long learning, and relevant education including ESG sustainability topics. Businesses worldwide have adopted the concept of profit-with-purpose to create long-term shared value for their stakeholders from shareholders to customers, employees, suppliers, society, and the environment. Business colleges and accounting schools respond to the emerging ESG sustainability initiatives by integrating these important educational topics into their curricula. The American Accounting Association will hold a two-days Conference on Sustainability, ESG,and Accounting: Implications for the Academy andthe Profession conference on February17th and 18th, 2023 at the Mayflower Hotel inWashington, DC, USA with the main theme of integrating financial ESP and nonfinancial ESG into the business and accounting curricula. More than 200 papers are published in ESG sustainability-related topics that establish a foundation for future research, education, and practice in business sustainability.