The article highlights the absence of ESG criteria in financial education, risking economic, and ethical implications by neglecting future well-being. The bibliometric situation regarding financial education and ESG is assessed. Within this framework, the need to incorporate ESG factors in profitability evaluation is emphasized, particularly in adjusting discount rates to account for their impact. Moreover, it is possible to incorporate available data from Refinitiv to work with empirical material in academic processes. Including ESG variables in cash flow evaluation is crucial for comprehensive assessment. The article concludes by advocating for corporate governance standards that reflect the long-term sustainability impacts and the full integration of ESG factors into financial education.
Part of the book: Corporate Governance - Evolving Practices and Emerging Challenges [Working title]