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Purpose– In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the "Accounting View" and the "Sustainability View", the authors illuminate the status of value relevance of sustainability information and question the depth of business students' processing of this information.Design/methodology/approach– The discussion was triggered by an experimental study on sustainability disclosure which revealed interesting findings related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from these findings and contrast them with existing views on sustainability and accounting (education).Findings– The amount of accounting coursework was positively related to the probability of including sustainability information in future stock value estimates, whereas this applied only marginally to sustainability coursework. However, students with more sophisticated sustainability knowledge seemed to scrutinize the given sustainability information more deeply, while students with "pure" accounting knowledge seemed more willing to simply accept the information.Practical implications– The authors argue for advancements in the curriculum for business students that foster critical thinking and might prevent students (and thus potential future managers) from using sustainability information superficially. The authors caution against regarding sustainability issues as an "add-on" to existing courses and curricula and call for a combination of integrating sustainability issues in (core) business courses and offering standalone courses on sustainability management or CSR.Originality/value– Triggered by findings from an experimental study, the authors contrast different opinions on sustainability education of business students and offer a new viewpoint on the (supposed) value relevance of sustainability information for future business leaders.

"'Würde' als zentrales Postulat menschlichen Daseins manifestiert sich insbesondere im Mindestniveau konkreter Ausprägungen von Versorgungs-, Freiheits-, Schutz- sowie Selbstachtungsrechten. Diese in realer Lebenssituation zu wahren, erweist sich als umso schwieriger, je mehr man sich der 'Base of the Pyramid' (BoP), d.h. dem Segment der Ärmsten der Armen der Weltbevölkerung, nähert. Unternehmerische Verantwortung hat sich daher gerade in diesem Segment zu beweisen. Eine Reihe von Initiativen, Beispielen und Fällen, die mit dem vorliegenden Artikel analysiert werden, verdeutlicht dazu auch ökonomischen Erfolg versprechende Wege. Dies kulminiert in der Erkenntnis, Würde an der BoP besonders durch bewusste Einbeziehung der dortigen Bevölkerung in relevante Wertschöpfungsprozesse zu sichern und zu fördern." (Autorenreferat)