Developing a reporting and evaluation framework for biodiversity
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 26 February 2014
Abstract
Purpose
The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation.
Design/methodology/approach
Viewing the framework developed by the paper through a deep ecological lens, the study involves a detailed content analysis of the biodiversity disclosures contained within the annual reports of a conservation organisation over a 23-year period. Using the framework developed in this paper, the biodiversity-related text units were identified and allocated to one of three major categories, 13 subcategories, and then into deep, intermediate and shallow ecology.
Findings
Biodiversity disclosures enable stakeholders to determine the goals, assess their implementation, and evaluate the performance of an organisation. Applying the framework to the exemplar revealed the majority of annual report disclosures focused on presenting performance/implementation information. The study also found that the majority of disclosures reflect a deep ecological approach. A deep/shallow ecological tension was apparent in a number of disclosures, especially those relating to the exploitation of the conservation estate.
Originality/value
This paper is the first to develop a framework that can be used as both a biodiversity reporting assessment tool and a reporting guide. The framework will be particularly useful for those studying reporting by conservation departments and stakeholders of organisations whose operations impact biodiversity.
Keywords
Acknowledgements
The authors wish to acknowledge the valuable feedback obtained from participants at the Auckland Regional Accounting Conference held at Massey University on 30 November 2012 and participants and Department of Conservation employees at a University of Waikato Research seminar. They would also like to thank Stewart Lawrence and Charl de Villiers for their input on earlier drafts of the paper. Finally, the authors are grateful for the constructive comments offered by Mike Jones and the two anonymous AAAJ reviewers.
Citation
Samkin, G., Schneider, A. and Tappin, D. (2014), "Developing a reporting and evaluation framework for biodiversity", Accounting, Auditing & Accountability Journal, Vol. 27 No. 3, pp. 527-562. https://doi.org/10.1108/AAAJ-10-2013-1496
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited