The inclusion of an accounting for sustainability course not only responds to calls in the
field of Social Accounting research. Various forums have encouraged changes in syllabi
that introduce aspects related to business responsibility and sustainability. In Spain, a report
from the Subcomisión de Trabajo y Asuntos Sociales [Sub-committee on Work and Social
Affairs] recommends specialist modules in pre-graduate and post-graduate courses to
stimulate and to promote social responsibility in firms (recommendation number 53). The
Conference of Spanish University Rectors made a similar recommendation to include
specialist study paths in this discipline (CRUE, 2005).