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Kalimantan's biodiversity: developing accounting models to prevent its economic destruction

Tehmina Khan (Accounting Department, RMIT University, Melbourne, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 2 January 2014

2252

Abstract

Purpose

The purpose of this article is to explore the current and historical state of accounting for biodiversity in Kalimantan (Borneo). It is also to evaluate various models for stand-alone biodiversity reporting in the context of the work undertaken in Kalimantan by the United Nations Collaborative Program on Reducing Emissions from Deforestation and Degradation in Developing Countries (the REDD program). Economics and politics play a dominant role in hindering biodiversity conservation in the region. This article develops and presents an integrated biodiversity measuring, monitoring and reporting model with the aim of undermining the biodiversity damaging activities in the region. The model enables the provision of comprehensive information on biodiversity to support and inform stakeholders' decision-making and economic activities in relation to Kalimantan.

Design/methodology/approach

Kalimantan was selected as a case study site to identify the destruction of biodiversity caused by businesses driven by narrow and selfish economic motives. A number of measuring, monitoring and reporting models for biodiversity are analysed under Reducing Emissions from Deforestation and Degradation (REDD's) Kalimantan Forests and Climate Partnership's reporting framework.

Findings

Various social, political and economic impediments to the conservation of Kalimantan's biodiversity currently exist. A comprehensive and multifaceted framework of biodiversity reporting and disclosure needs to be implemented in order to promote accountability for Kalimantan's biodiversity. Such a framework is needed to ensure transparency in relation to the activities of stakeholders that impact biodiversity in the region. Biodiversity reporting can also promote the monitoring and control of the use of Kalimantan's land and labour by businesses. It can inform the economic decision-making at both the international and regional levels that needs to occur in order to protect and rehabilitate Kalimantan's biodiversity and biodiversity habitat.

Practical implications

In this article an integrated biodiversity measuring, monitoring and reporting model is presented. In addition to Kalimantan, this model can also be applied to biodiversity reporting in any economically developing region that requires international intervention, investment and guidance to ensure the protection of its biodiversity. The framework developed expands on the current REDD reporting framework for Kalimantan.

Originality/value

This is an original research paper.

Keywords

Acknowledgements

The author would like to thank Professor Garry Carnegie for the comments on an earlier version, Professor Rob Gray for the motivation, the RMIT research office and the school of accounting for the editing grant, and the anonymous reviewers for their constructive feedback and comments. The author would also like to acknowledge and express gratitude for the helpful guidance from Professor Mike Jones and Professor Jill Solomon. The author would also like to thank Assistant Professor Gregory Acciaioli at the Department of Anthropology and Sociology, University of Western Australia, for providing access to KFCP related documents.

Citation

Khan, T. (2014), "Kalimantan's biodiversity: developing accounting models to prevent its economic destruction", Accounting, Auditing & Accountability Journal, Vol. 27 No. 1, pp. 150-182. https://doi.org/10.1108/AAAJ-07-2013-1392

Publisher

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Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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