Search results

1 – 10 of over 1000
Book part
Publication date: 28 September 2023

Gurpreet Kaur

Biodiversity conservation is a major challenge globally. This global challenge exists due to the Scarcity of funds to preserve biodiversity. The need for more funds is the primary…

Abstract

Biodiversity conservation is a major challenge globally. This global challenge exists due to the Scarcity of funds to preserve biodiversity. The need for more funds is the primary issue in managing biodiversity in this uncertain environment wherein different challenges emerge routinely. Thus, the main purpose of this study is to focus on the issues of biodiversity conservation and to examine alternative sources for biodiversity financing. Biodiversity is a multidimensional aspect covering several facets of the environment. It acts as a life support on earth and is a catalyst for human survival. However, biodiversity conservation is critical due to the Scarcity of biodiversity financing (Negacz, Petersson, Widerberg, Kok, & Pattberg, 2022). Thus, it is the need of the hour to overcome this issue by examining varied sources to generate more funds for preserving biodiversity. The study is based on a systematic review of past research wherein possible alternatives have been provided for generating necessary funds to mitigate biodiversity loss. It is revealed through past literature that though effort is made to combat the problem of funds, a very minimal effort is made at the individual level. More so framework lneeds to be not implemented globally. Therefore, the present study has proposed the practice of Green finance as an innovative financial mechanism to deal with biodiversity loss by emphasising environmental benefits. As laid down in this paper, a theoretical framework about biodiversity loss will encourage researchers to carry out various studies from varied outlooks to have a holistic approach towards this issue, hence ensuring environmental sustainability.

Details

Digital Transformation, Strategic Resilience, Cyber Security and Risk Management
Type: Book
ISBN: 978-1-80455-262-9

Keywords

Book part
Publication date: 4 December 2023

Stella-Maria Yerokhin, Ting-Yu Lin, Yu-Shan Lin Feuer, Leyla Azizi and Remmer Sassen

This chapter compares the current biodiversity practices of higher education institutions (HEIs) and their learning effects of the Global North and South. It particularly explores…

Abstract

This chapter compares the current biodiversity practices of higher education institutions (HEIs) and their learning effects of the Global North and South. It particularly explores the HEIs’ strategies targeting biodiversity and ecosystem services preservation. In order to answer the research question, a qualitative content analysis of published sustainability reports of the systematically selected HEIs was performed. The Times Higher Education (THE) was used to select HEIs. The results show that biodiversity reporting and management is still in its early stages in HEIs from both the Global North and South and could benefit from further research and suggestions for improvement. One implication for the HEIs is that they could increase public awareness and knowledge of biodiversity through the integration of this topic into their curricula, more research projects on biodiversity, and operations on and off campus.

Details

Higher Education for the Sustainable Development Goals: Bridging the Global North and South
Type: Book
ISBN: 978-1-80382-526-7

Keywords

Open Access
Article
Publication date: 22 September 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…

1030

Abstract

Purpose

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

Design/methodology/approach

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

Findings

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

Research limitations/implications

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

Originality/value

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 June 2023

Evelize Culpi Mann, Heitor Murilo Gomes, Amanda Jasmine Williamson and Manuel Castelo Branco

This study aims to investigate whether Brazilian companies have increased their reporting on biodiversity within the past decade and whether reporting practices are linked to the…

Abstract

Purpose

This study aims to investigate whether Brazilian companies have increased their reporting on biodiversity within the past decade and whether reporting practices are linked to the government's stance on environmental protection, media coverage and industry biodiversity risk.

Design/methodology/approach

Using content analysis and ordinary least squares regression models, the authors examine sustainability reports from Brazilian listed and non-listed companies from 2010 to 2020.

Findings

This study’s empirical analysis indicates that companies have decreased their reporting on biodiversity over the decade. Findings suggest that biodiversity reporting is associated with the level of scrutiny from external constituents, such as industry biodiversity and the president's own public policy agenda and partially by media coverage.

Originality/value

The literature seems to lack an understanding of how political factors may drive social and environmental reporting practices, especially biodiversity reporting. This study addresses this issue by examining the relationship between the government's stance on environmental protection. By focusing on biodiversity reporting in an emerging country like Brazil, this study also generates insights into a highly impactful yet under-researched context.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 31 July 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…

1508

Abstract

Purpose

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

Design/methodology/approach

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Findings

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

Practical implications

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Social implications

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

Originality/value

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 13 October 2022

Riccardo Torelli and Federica Balluchi

Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the…

1617

Abstract

Purpose

Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the ecosystem remain unexplored. This study aims to fill this gap by examining the characteristics of the interrelationship between these two complex and dynamic systems.

Design/methodology/approach

This research is conducted using a constructivist approach, with an interpretivist perspective and a case study methodology. Through this research perspective and an exploratory multiple case study (holistic), the authors assess the implications related to the concept of biodiversity and the impacts that organizational choices could have on the consideration and management of this complex concept.

Findings

The desire of these entrepreneurs to change their ways of doing things and try to produce in a way that respects the ecosystem and enhances natural genetic diversity, while simultaneously drawing value from it in a healthy and sustainable manner, is evident. The orientation toward a sustainable and ecologically innovative business brings the concept of profit into the background on several occasions, leading these bakery entrepreneurs to be visionary green entrepreneurs (or ecopreneurs). The desire to be sustainable and to change the ways of “business as usual” makes these companies and their entrepreneurs an example of “sustainability-as-flourishing.”

Originality/value

By adopting the systems thinking approach and multiple case studies, this study examines the interrelation between some innovative small companies (bakeries) and biodiversity, their motivations to actively engage in biodiversity protection and their roles in protecting agrobiodiversity as well as the natural wealth of the ecosystem.

Details

Social Responsibility Journal, vol. 19 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 28 February 2023

Probal Dutta and Anupam Dutta

This study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and corporate environmental performance (CEP).

1049

Abstract

Purpose

This study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and corporate environmental performance (CEP).

Design/methodology/approach

The primary sample contains 442 firm-year observations over a period of 13 years (2008–2020) for 34 listed Finnish companies. Based on both legitimacy theory and voluntary disclosure theory, 2 logit regression models are estimated to test the CBRD–CEP nexus. CBRD is a dichotomous variable. Three proxies for CEP, namely propensity to emit greenhouse gas (GHG), propensity to consume water and propensity to generate waste are employed.

Findings

This study finds that firms having higher propensity to consume water and generate waste are inclined to release biodiversity-related information. The findings support legitimacy theory suggesting that firms with inferior environmental performance may decide on reporting biodiversity information for legitimation purpose.

Research limitations/implications

The study uses Finnish data and hence, the results may lack in generalizability to other national contexts.

Practical implications

The results of this study should be valuable to policy makers for formulating mandatory biodiversity reporting standards to ensure disclosure of standard, extensive and authentic biodiversity-related information by companies. The results should also be valuable to corporate managers and eco-friendly investors.

Originality/value

Corporate biodiversity reporting (CBR) is an under-researched area of environmental accounting literature. Using the Finnish context, this paper extends the existing literature by investigating whether any association exists between CBRD and CEP, which has not been examined before.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 24 September 2021

Megan E. Tresise, Mark S. Reed and Pippa J. Chapman

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in…

Abstract

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO2e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

Details

Emerald Open Research, vol. 1 no. 10
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 6 February 2024

Vincent Dodoma Mwale, Long Seng To, Chrispin Gogoda, Tiyamike Ngonda and Richard Nkhoma

This study aims to investigate the intricate relationships between a community energy system, water resources and biodiversity conservation, with a specific focus on augmenting…

Abstract

Purpose

This study aims to investigate the intricate relationships between a community energy system, water resources and biodiversity conservation, with a specific focus on augmenting community energy resilience in Bondo. The primary objective is to gain an in-depth understanding of how community members perceive and experience the challenges related to balancing the often-conflicting demands of energy, water and biodiversity conservation within this context.

Design/methodology/approach

The research uses a qualitative approach to unravel the multifaceted dynamics of community energy systems, water resources and biodiversity conservation in Bondo. Data were collected through focus groups and direct observations, enabling a nuanced exploration of community perspectives and lived experiences. The subsequent analysis of this qualitative data follows established thematic analysis procedures.

Findings

The study's findings shed light on the formidable barriers that impede rural communities in Malawi from accessing electricity effectively. Even in communities fortunate enough to have electricity connections, the lack of knowledge regarding productive electricity use results in community energy systems operating at significantly reduced load factors. Furthermore, the intricate challenge of managing a biodiversity hotspot persists, exacerbated by the densely populated peripheral communities' continued reliance on forest, land and water resources. These activities, in turn, contribute to ecosystem degradation.

Originality/value

In a context where government-led management of forest reserves and game reserves has not yielded the expected results due to a multitude of factors, there arises a compelling need for innovative approaches. One such innovation involves fostering partnerships between the government and experienced trusts as lead organisations, providing a fresh perspective on addressing the complex interplay between community energy systems, water resources and biodiversity conservation. This novel approach opens doors to explore alternative pathways for achieving the delicate balance between human energy needs and the preservation of vital ecosystems.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 6 February 2024

Yuting Wu, Athira Azmi, Rahinah Ibrahim, Azmiah Abd Ghafar and Sarah Abdulkareem Salih

With rapid urbanization, cities are facing various ecological and environmental problems. Living in harmony with nature is more important than ever. This paper aims to evaluate…

Abstract

Purpose

With rapid urbanization, cities are facing various ecological and environmental problems. Living in harmony with nature is more important than ever. This paper aims to evaluate the ecosystem and ecological features of Azheke village, a key component of the Hani Rice Terraces World Cultural Heritage in China. The focus is on exploring effective ways to improve the relationship between humans and the natural environment through urban design in order to create a livable and sustainable city that can promote the development of sustainable smart urban ecology design.

Design/methodology/approach

This study conducted a systematic literature review to answer the following research questions: (1) How does Azheke design achieve harmony between humans and nature? (2) What are the effective approaches to improve the relationship between humans and nature within urban ecosystems? (3) How can urban design learn and integrate from Azheke’s ecological features to improve the relationship between humans and nature?

Findings

Azheke sustains long-term human-nature harmony through traditional ecological knowledge (TEK) and efficient natural resource use. By incorporating biophilic design and nature-based solutions from Azheke, along with biodiversity-friendly urban planning, we can boost urban ecosystem health and create unique Azheke-inspired urban designs.

Research limitations/implications

This research primarily focuses on the human-nature relationship, exploring design strategies based on biodiversity without delving into the interactions between other components of urban ecosystems, such as social-cultural and economic components.

Originality/value

This paper provides a new perspective and strategies for developing sustainable and smart urban ecology design. These findings can provide theoretical references for urban planners, designers and decision-makers.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

1 – 10 of over 1000