Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the accountant’s role to guide an organization’s sustainability initiatives and communicate their outcomes. In this article, three college students reflect on how sustainability concepts have influenced their emerging professional goals and identities. Their emphasis on transparency, ethical judgment, and long-term value creation shapes how they assess potential career paths and the kinds of accounting roles they hope to pursue.

Grace Serafin

“I always assumed that accounting was crunching numbers, but I learned that accountants do so much more.”

As a sophomore at Marist University on track to graduate in 2028, I’ve spent the past two years discovering just how much I enjoy learning about how businesses are managed. With every class taken, that interest has grown stronger. I’m especially drawn to understanding how financial decisions are made and the role accounting plays in shaping those choices. Being introduced to sustainability accounting and reporting was a turning point that showed me how essential accounting is to responsible, transparent, and forward-thinking business practices.

My decision to major in accounting began long before college. My mom has always been my role model; watching her thrive in the accounting profession made a strong impression on me. Hearing her describe the field with such enthusiasm helped me enter the major with an open mind, ready to see accounting as more than just numbers on a page.

Accounting is not only about preparing financial statements; it is also a tool for understanding a company’s environmental impact, long-term risks, and social responsibilities. This broader perspective reshaped how I view the profession, especially as I began to appreciate how accurately measuring and reporting non-financial information supports responsible business practices. This realization helped clarify my own values and the kind of organization I hope to join. I want to work for a company that prioritizes ethical decision-making and long-term planning, rather than focusing solely on short-term profits.

My research on Amazon’s sustainability initiatives reinforced this perspective. The company has committed to reaching net-zero carbon emissions by 2040 and has taken concrete steps to reduce waste through packaging improvements, eliminating plastic air pillows, and minimizing landfill contributions. By publicly reporting its goals and progress, Amazon holds itself accountable for measures of success other than profitability. Seeing how SAR influences corporate behavior helped me understand the powerful role accountants play in guiding companies toward responsible, transparent, and sustainable practices.

Looking back, I realize how much my understanding of accounting has evolved. I used to think that the field was mostly about crunching numbers, but I now see how much it contributes to shaping a company’s future and its impact on the world. Accountants help organizations act responsibly, plan thoughtfully, and engage meaningfully with society. This expanded perspective has made me even more excited about pursuing a career in accounting, and confident that I am entering a profession where I can make a meaningful difference.

Nicole Scala

“Sustainability reporting helped me understand how accountants shape the way businesses think about long-term impacts.”

As a sophomore at Marist University, I am already deeply engaged in shaping my future in the accounting profession. I hope to graduate with my bachelor’s degree in accounting in May 2028 and complete my master’s degree in professional accountancy in August 2028, with the goal of becoming a CPA. My college experience so far has been defined by meaningful involvement across campus and a steadily growing commitment to the field of accounting.

As an officer of our new Accounting Club, I am proud to have helped launch the first official student chapter of the New York State Society of CPAs. This milestone created invaluable opportunities, including collaborating with accounting professionals, visiting the NYCPA office, and meeting CEO Calvin Harris. I also share my enthusiasm for the accounting major and profession as a college ambassador, welcoming prospective students and their families and highlighting the value of pursuing accounting as an academic and career pathway.

My first hands-on experience in the accounting field came last tax season when I became a certified advanced tax preparer through the IRS’s Volunteer Income Tax Assistance (VITA) program. Working directly with taxpayers gave me a deeper appreciation for both the technical and interpersonal skills required in accounting. This coming tax season, I will be joining a local CPA firm as a tax intern, and I look forward to further strengthening my skills as I advance toward a career in the accounting profession.

My interest in accounting began during my sophomore year of high school when I took my first accounting class. Even though I was only learning introductory concepts, I found the language of business fascinating. When I entered college as an accounting major, I was still unsure of whether it would be the right long-term fit. Through guest speakers, faculty mentors, and continued exposure to the field, I began to understand the breadth of opportunities an accounting career can offer.

Sustainability first interested me in an introductory accounting course, but it was a sustainability reporting project in a later class that revealed its deeper importance. Studying how companies disclose environmental and social impact showed me how sustainability accounting helps stakeholders understand an organization more fully, reflecting principles—honesty, accountability, and forward-thinking stewardship—that align with my values. As I continue my journey, I am excited to explore the many directions my career may take, particularly at the intersection of technology and accounting, including tax operations, transformation initiatives, automation, and software solutions. I look forward to contributing to a profession that plays such a vital role in supporting responsible and sustainable business practices.

Ava Kiss

“Becoming an accountant was far from my childhood vision.”

As a current junior at Marist University expecting to graduate in May 2027, I can say with confidence that becoming an accountant was never part of the future I imagined as a child. It wasn’t until middle and high school that I began to recognize the strengths that came most naturally to me. Math emerged as the subject where my abilities were strongest and my success most consistent, and it became clear that numbers were a language I understood intuitively.

When I entered college, I shared the same uncertainty many freshmen feel: What am I going to do with my life? I chose to major in business with a concentration in finance because it felt broad enough to keep my options open while still allowing me to lean into my strengths. I believed that a wide foundation would give me room to explore different directions and discover what truly resonated with me.

That clarity arrived sooner than expected; during the summer after my freshman year, I completed my first internship at a local accounting firm. The experience was transformative. Working alongside accounting professionals who were generous with their guidance, I gained invaluable exposure to the real world of finance and accounting. Their insights helped me understand not only the technical aspects of the field, but also the strategic and ethical responsibilities accountants carry.

Through their mentorship, I realized that I couldn’t just rely on a broad major alone. Developing a specialized skill set—and differentiating myself from other candidates—would give me greater freedom in pursuing opportunities and ease the constant pressure of wondering what direction my life would take. That realization made my future feel far more within my control. As soon as I entered my sophomore year, I changed my major to accounting.

When I first encountered sustainability accounting and reporting in my coursework, I didn’t fully understand what it meant. I typically associated the word “sustainability” with environmental issues. As I learned more, I discovered that majoring in accounting is not just about financial reporting, but also involves understanding concepts such as environmental, social, and governance (ESG) reporting, corporate governance, and transparency. It was eye-opening to realize how essential accountants are in guiding sustainability. Their influence can potentially shape the ethics and long-term direction of many industries, demonstrating that sustainability is deeply connected to accountability, decision-making, and the responsible stewardship that supports an organization’s future.

Understanding the strategic importance of SAR has recalibrated my priorities for the future. I am increasingly drawn to organizations that integrate sustainability, transparency, and ethical long-term strategy into their core mission. These are the institutions positioned to lead responsibly, and they are the ones where I hope to invest my energy and expertise.

Tracey J. Niemotko, JD, CPA, CFE, is a professor of accounting and the chair of the department of accounting at Marist University in Poughkeepsie, New York.
Nicole Scala, Grace Serafin, and Ava Kiss are students at Marist University.