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Accounting for biodiverse wildlife corridor plantations

Claire Horner (University of Tasmania, Hobart, Australia)
Neil Davidson (Greening Australia (Tasmania), Hobart, Australia)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 17 September 2020

Issue publication date: 23 June 2021

194

Abstract

Purpose

This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in biodiverse wildlife corridor plantations, from a non-government organisations’ (NGO) perspective.

Design/methodology/approach

Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia Tasmania (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based biodiverse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land “sacrificed” by landowners may be demonstrated via the quantification and communication of improvements in biodiversity using the NIM.

Findings

Results suggest that the existing NIM is impractical for use by an NGO with limited resources. However, with some adaptations incorporating science-based measurements, the NIM can be used to account for biodiverse wildlife corridor plantations.

Practical implications

The findings have implications for not-for-profit, corporate and government sectors in terms of how accounting may facilitate the quantification and communication of conservation and restoration efforts.

Social implications

Biodiversity loss is now considered to be a greater threat to the planet than climate change. Efforts to account for biodiversity are consistent with the UN 2030 Sustainable Development Agenda and the Australian Government’s “Biodiversity Conservation Strategy” (2010).

Originality/value

While prior studies have successfully implemented the NIM using secondary data, this is the first known to test the feasibility of the model using primary data in collaboration with an NGO.

Keywords

Citation

Horner, C. and Davidson, N. (2021), "Accounting for biodiverse wildlife corridor plantations", Meditari Accountancy Research, Vol. 29 No. 3, pp. 502-523. https://doi.org/10.1108/MEDAR-08-2019-0548

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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