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The effects of unsustainable actions persist, triggering and sustaining a discussion on strategies and controls required to mitigate the consequences. Greater disclosure is required by entities regarding the governance processes, strategies, and controls they employ to manage climate-related risks and opportunities, thereby creating an expanded role for accountants. With this expanded role, higher education institutions (HEIs) play a critical role in fostering and instilling sustainability values through the knowledge and skills they transfer to accounting students. HEIs must be assessed to ascertain if sustainability concepts are integrated into current accounting curricula, thereby addressing SDG 4, and SDG 12 which can be achieved through the knowledge these HEIs transfer. A contextual content analysis is carried out on the accounting curricula of 76 Nigerian universities to search for keywords related to sustainability. This study reveals a low level of integration; 16 of the 62 keywords were found in the curricula of 25 of the 76 universities studied. The results indicate the most frequently occurring keywords and the courses and universities associated with the most keywords. This study demonstrates that accounting education in Nigeria has not yet keyed into the program aimed at achieving the ‘Agenda’. This outcome underscores the need to review the existing accounting curricula to ensure that accounting education contributes to the movement towards sustainable development.

The ability of the agriculture sector, which is exposed to climate hazards, to cope with climate challenges and to strive in spite of them, is conceptualized as the resilience of agriculture. In enhancing climate-resilient agriculture, the cash reserve ratio (CRR) is generally perceived to serve two crucial functions: first, encouraging banks to allocate credit to agriculturalists for climate-resilient agricultural practices; second, enhancing agriculturalists’ ability to sustain agricultural output growth in spite of climate crises. In light of this, we conducted an ex post evaluation of the effect of the currently in-use CRR on bank loans to climate-challenged Nigeria’s agriculture sector for climate-resilient agricultural practices. Additionally, this study investigates the CRR’s impact(s) on agricultural output growth amidst climate challenges. Other additional independent variables include monetary policy rate, government capital expenditures on agriculture, and government recurrent expenditures on agriculture, as well as temperature, precipitation, and the renewable energy supply. Using annual data from 1990 to 2022, the results from an autoregressive, distributed lag approach suggest that the standard CRR stipulated by the Central Bank of Nigeria in the present era of climate change cannot entirely sustain climate-resilient agriculture, evident in the present study’s discoveries on its inability to perform its two major functions (credit and growth) in enhancing agricultural resilience. These findings highlight the need for the green differentiation of the CRR to ensure its effective utilization in enhancing climate resilience.