The rapid expansion of sustainability reporting is transforming the accounting profession and creating demand for graduates who can navigate environmental, social, and governance (ESG) responsibilities alongside traditional accounting functions. In Malaysia, the National Sustainability Reporting Framework (NSRF) and the adoption of IFRS S1 and IFRS S2 are accelerating this shift, yet limited attention has been given to whether accounting graduates are adequately prepared for these emerging expectations. Despite growing interest in ESG reporting, the influence of ESG readiness on graduate employability remains underexplored. This conceptual paper addresses that gap by proposing a framework that examines how ESG readiness influences the perceived employability of future accounting graduates. Drawing on Stakeholder Theory and Experiential Learning Theory, ESG readiness is conceptualised through three dimensions: ESG knowledge, ESG skills, and ESG exposure. The framework proposes that these dimensions enhance graduates’ confidence in securing and performing sustainability-related accounting roles. Beyond employability, the study contributes to Sustainable Development Goal 4 (Quality Education) by highlighting the need for higher education institutions to cultivate sustainability-oriented competencies that support workforce relevance, responsible professional practice, and sustainable development.
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