Accounting, Auditing & Accountability Journal: Volume 26 Issue 5

Problematising accounting for biodiversity

Michael John Jones, Jill Frances Solomon

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing…

Bringing tropical forest biodiversity conservation into financial accounting calculation

Thomas Cuckston

This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting…

Biodiversity valuation and the discount rate problem

Mark C. Freeman, Ben Groom

The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long‐term discount rates is likely to lead to the…

Biodiversity reporting in Sweden: corporate disclosure and preparers' views

Gunnar Rimmel, Kristina Jonäll

The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure.

Mainstreaming biodiversity accounting: potential implications for a developing economy

Javed Siddiqui

The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity.

Biodiversity offsetting: problematisation of an emerging governance regime

Helen Tregidga

The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government…

Biodiversity reporting in Denmark

Dennis van Liempd, Jacob Busch

This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the…