Abstract:
The growing emphasis on sustainable finance and digital transformation has increased the
need to equip future finance professionals with sustainability and digital competencies. This
study examines the associations among sustainability literacy, digital literacy, and sustainable
investment behaviour among financial and accounting students. Using a deductive, quantitative
research approach, data were collected via a structured questionnaire administered to 215
students from the Faculty of Management Studies and Commerce at the University of Jaffna,
Sri Lanka. Stratified random sampling was employed to ensure proportional representation
across academic programmes and years of study. Multiple regression analysis and independent
samples t-tests were used for data analysis. The findings reveal that both sustainability literacy
and digital literacy are significantly and positively associated with sustainable investment
behaviour, with sustainability literacy showing a stronger association. The results further
indicate that no significant gender differences were found in digital or sustainability literacy,
though a significant gender difference was observed in sustainable investment behaviour.
Significant differences were also observed between Accounting and Financial Management
students, with the latter demonstrating higher levels of sustainable investment capability.
The study highlights the importance of integrating sustainability and digital literacy within
finance and accounting curricula to enhance students’ readiness for sustainable investment
decision-making. By providing empirical evidence from an emerging economy context, this
research contributes to the literature on financial education and offers insights for curriculum
development.
