Research on the Structural Dimensions and Cultivation Mechanism of Green Literacy of Financial and Accounting Talents under the ESG Perspective

The global popularization of the ESG concept and the deepening of the dual-carbon strategy are profoundly reshaping the competence standard and talent demand of the accounting industry. The positioning of accounting talents is transforming from a traditional accounting tool to a strategic engine, and green literacy has become a core competitive factor. Based on the quality iceberg model and SPARK model, this paper systematically constructs a four-dimensional structural framework of green literacy of accounting talents, i.e., green knowledge, green competence, green values and green professional identity, covering both explicit and implicit qualities. On this basis, the cultivation mechanism of green literacy is systematically analyzed from four dimensions, namely, university education, industry-teaching integration, industry enterprises and institutional environment, and the formation mechanism and cultivation path of each dimension are revealed. The study concludes that the cultivation of green literacy is a progressive process of “cognitive construction-capability generation-value internalization-identity”, which requires the synergistic efforts of multiple subjects and the parallel progress of explicit education and implicit cultivation. This paper provides a systematic analytical framework for the theoretical construction and pedagogical reform of the cultivation of accounting talents in the ESG era.