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Book part
Publication date: 30 May 2022

Camille Wejnert-Depue

The overexploitation of resources has led to drastic negative impacts on biodiversity such as an overall increasing amount of infertile soil and overgrazed land…

Abstract

The overexploitation of resources has led to drastic negative impacts on biodiversity such as an overall increasing amount of infertile soil and overgrazed land. Environmentalists have been noticing now more than ever that plants and trees around the world have seen their population numbers severely drop over the last century. Many species including enormous flocks of birds congregating in marshes, herds of Wildebeest, Zebra and Tomson's Gazelle, along with untamed Tigers, Elephants, Giraffes, and Rhinos, grazing the vast natural landscape of the African plains that make their natural homes are at major risk of becoming extinct. With many pressures on world ecosystems already impacting the environment, continuous growth and natural human development trajectory is one that we must find a way to reconcile with environmental sustainability. The best way to do so is by establishing sustainability through the preservation of biodiversity and the ecosystem services different aspects of biodiversity provide. Although sustainability and biodiversity are crucial to assuring a clean future for our planet, the COVID-19 Pandemic has had a negative effect on the needs for biodiversity research, protection, and policymaking. This chapter looks at two main examples of biodiversity loss (1) the Tragedy of the Commons and (2) Deforestation to provide potential policy solutions to combat impacts of the Tragedy of the Commons and Deforestation, especially while considering implications of the current COVID-19 pandemic on biodiversity supportive policies.

Details

Systemic Inequality, Sustainability and COVID-19
Type: Book
ISBN: 978-1-80117-733-7

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Abstract

Details

SDG15 – Life on Land: Towards Effective Biodiversity Management
Type: Book
ISBN: 978-1-80117-817-4

Book part
Publication date: 5 November 2021

Sarah Clement

Biodiversity loss now ranks as one of the most significant global drivers of environmental change. In an increasingly urbanized world, there is enormous potential to…

Abstract

Biodiversity loss now ranks as one of the most significant global drivers of environmental change. In an increasingly urbanized world, there is enormous potential to address this problem through conservation, restoration, and creation of new urban ecosystems. This chapter explores how nature-based solutions (NBS) can contribute to addressing the urgent problem of biodiversity loss in a way that goes beyond just greening gray environments. It then explores the alignment (and misalignment) between the ways in which NBS is framed as a nature conservation tool globally and the ways in which biodiversity is considered in urban approaches to NBS. Finally, the chapter explores the ways in which NBS might become an essential part of the solution to biodiversity and ecosystem decline. It discusses how NBS can be effectively leveraged to address the biodiversity crisis in urban areas, through conservation, restoration, and efforts to create thriving places for both people and nature. Although the concept of NBS in urban areas is fairly divorced from its nature conservation origins, reconnecting with those ecological roots is important for creating biodiverse, resilient cities. In so doing, NBS could offer a unified concept for environmental management in urban areas that integrates the ecological benefits of nature conservation with an innovative focus on confronting major societal challenges. Though this is a demanding task, it could provide a fit-for-purpose approach for conserving biodiversity and supporting functional ecosystems in the Anthropocene.

Details

Nature-Based Solutions for More Sustainable Cities – A Framework Approach for Planning and Evaluation
Type: Book
ISBN: 978-1-80043-637-4

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Article
Publication date: 14 December 2021

Michael Buchling and Warren Maroun

This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South…

Abstract

Purpose

This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South African National Parks (SANParks) (SOC) Limited.

Design/methodology/approach

This study uses content analysis to explore and investigate the disclosure themes in the SANParks reports for the period 2013–2017. The frequency of substantive disclosures is also evaluated over a five-year period. The data are presented graphically in frequency charts and supported by descriptive statistics and univariate correlations for non-normal data. This provides insights into the amount of information being disclosed and the interconnections among biodiversity reporting themes.

Findings

SANParks has increased its reporting on biodiversity over time. Disclosures are interconnected and deal with a range of issues, including species at risk of extinction, operational considerations, risk management practices and how SANParks evaluates its environmental performance. The information is detailed and included in different parts of the organisation’s annual reports suggesting a genuine commitment to protecting biodiversity. There are areas for improvement but SANParks frames biodiversity as a central part of its strategy, operations and assurance processes something which would not occur if the disclosures were only about managing impressions.

Originality/value

The study is among the first to explore biodiversity disclosure themes in a state-owned entity in Africa, responsible for the conservation. While the study deals with a specific case entity, the findings are broadly applicable for other organisations keen on constructing a biodiversity account.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 February 2021

Edzuwyn Fathin Binti Haji Mahyuddin, Mohammad Iranmanesh, Azlan Amran and Behzad Foroughi

This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.

Abstract

Purpose

This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.

Design/methodology/approach

The annual reports of 105 hotels were examined for the period between 2016 and 2017 to analyse these hotels’ biodiversity reporting using content analysis. The partial least squares technique was used to test the proposed relationships.

Findings

The results show that the number of board members who are also on the corporate social responsibility committee, number of board members who are in environmental organizations, the star rating of the hotel, hotel size and hotel location have significant positive effects on the extent of biodiversity reporting. In addition, market diversification moderates positively the effects of number of board members with environmental experience and number of board members from environmental organizations on the extent of biodiversity reporting.

Practical implications

The results of this study will be useful in enabling hotel manager and investors to become knowledgeable about these aspects of boards, which lead to higher biodiversity reporting. This study can also inform policymakers about the types of hotels that are less likely to disclose biodiversity reports and to develop effective enforcement of regulations.

Originality/value

These findings extend the literature on biodiversity reporting by exploring the importance of board and hotel characteristics on the extent of biodiversity reporting and testing the moderating effect of market diversification.

Details

Social Responsibility Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 19 March 2018

Ralph Adler, Mansi Mansi and Rakesh Pandey

The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to…

2012

Abstract

Purpose

The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting.

Design/methodology/approach

The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category.

Findings

The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies.

Originality/value

This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 June 2013

Mark C. Freeman and 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…

4035

Abstract

Purpose

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 rejection of biodiversity‐sensitive projects that are in the greater societal good.

Design/methodology/approach

The authors combine estimates of marginal ecosystem damages from two forestry case studies, one local, one global, with ten different term structures of discount rates taken from both the academic literature and policy choices to calculate present values.

Findings

Standard environmental accounting approaches for estimating the long‐term discount rate result in the under‐valuation of projects that are sensitive to biodiversity conservation.

Research limitations/implications

This paper is set within a full cost accounting (FCA) framework, and therefore has the limitations that generally follow from taking this approach to biodiversity problems. Recommended extensions include looking at broader ranges of biodiversity costs and benefits.

Social implications

Unless environmental accountants engage with environmental economists over the issue of intergenerational discount rates, then it is likely that socially responsible managers will reject projects that are in the greater societal good.

Originality/value

The paper introduces both normative discount rates and declining discount rates to estimates of shadow environmental provisions within FCA and contrasts these with current environmental accounting practices. It also provides two detailed case studies that demonstrate the extent to which biodiversity‐sensitive investment choices are likely to be undervalued by managers who follow current accounting recommendations concerning the appropriate choice of discount rate.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 August 2019

Thomas Cuckston

The purpose of this paper is to explain how proponents of biodiversity offsetting have sought to produce an ecologically defensible mechanism for reconciling economic…

Abstract

Purpose

The purpose of this paper is to explain how proponents of biodiversity offsetting have sought to produce an ecologically defensible mechanism for reconciling economic development and biodiversity conservation.

Design/methodology/approach

The paper analyses a case study biodiversity offsetting mechanism in New South Wales, Australia. Michel Callon’s framing and overflowing metaphor is used to explain how accounting devices are brought into the mechanism, to (re)frame a space of calculability and address anxieties expressed by conservationists about calculations of net loss/gain of biodiversity.

Findings

The analysis shows that the offsetting mechanism embeds a form of accounting for biodiversity that runs counter to the prevailing dominant anthropocentric approach. Rather than accounting for the biodiversity of a site in terms of the economic benefits it provides to humans, the mechanism accounts for biodiversity in terms of its ecological value. This analysis, therefore, reveals a form of accounting for biodiversity that uses numbers to provide valuations of biodiversity, but these numbers are ecological numbers, not economic numbers. So this is a calculative, and also ecocentric, approach to accounting for, and valuing, biodiversity.

Originality/value

This paper contributes to the extant literature on accounting for biodiversity by revealing a novel conceptualisation of the reconciliation of economic development and biodiversity conservation, producing an ecologically defensible form of sustainable development. The paper also makes a methodological contribution by showing how Callon’s framing and overflowing metaphor can be used to enable the kind of interdisciplinary engagement needed for researchers to address sustainable development challenges.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 June 2013

Gunnar Rimmel and Kristina Jonäll

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

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Abstract

Purpose

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

Design/methodology/approach

This study applies a mixed methods approach to the examination of the quantity and location of biodiversity disclosure. The research focuses on a study of corporate websites and corporate reports over a five‐year period. Interviews with company representatives were also conducted regarding company intentions behind biodiversity disclosure.

Findings

The findings of this study show that few of the companies studied have a record of providing continuous biodiversity information. Those companies that provide the most biodiversity information are in the lower‐risk sector. The interview respondents identify social environmental reporting frameworks as catalysts for biodiversity disclosure. A reason for this low level of biodiversity disclosure may be the infrequency of interaction with pressure groups. However, the respondents also state, as increasingly their companies have paid more attention to sustainability reporting in recent years, more detailed biodiversity disclosure has resulted.

Research limitations/implications

The research in this study, which is explorative and descriptive, is limited to a study of the quantity and location of biodiversity disclosure by 29 companies listed on the OMXS30 and the preparers' reasons for such disclosure.

Originality/value

This is an original study that attempts to go beyond mere reporting of biodiversity disclosure by examining the motivations for such disclosure using interviews with company representatives.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 26 February 2014

Grant Samkin, Annika Schneider and Dannielle Tappin

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…

1967

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.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 5000