Katsuhiro Ito

This paper explores the intersection of sustainability education research with corporate management and accounting, highlighting its significance. Sustainability is understood as the pursuit of a harmonious balance among the environment, society, and the economy, and the outcomes of educational research have increasingly influenced corporate decision-making and value judgments. When corporations focus excessively on short-term profit maximization, they risk falling into managerial myopia and undermining long-term value creation. Accordingly, ESG integration, stakeholder management, and the development of sustainable business models through innovation are critical. Accounting, which has traditionally fulfilled the functions of conflict resolution and information provision, has evolved in the contemporary era into “integrated reporting,” encompassing both financial and non-financial information. The establishment of international standards such as GRI, ISSB, and CSRD has further strengt hened corporate accountability and transparency. Engaging with corporate management and examining accounting as a tool for understanding corporate behavior hold significant potential for advancing sustainability education research.