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The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Employee engagement has been directly linked to organizational outcomes, and at present, improving employee engagement has increasingly been a main focus for organizations. However, studies evaluating the impact of storytelling interventions on increasing the level of employee engagement are limited. Storytelling is one of the intervention methods that can provide cognitive stimulus to employees, which in turn could change their attitudes toward work including employee engagement. The purpose of this study is to determine the effectiveness of storytelling as an intervention tool for increasing employee engagement in one of the state-owned enterprises (SOEs) in West Java, Indonesia.

This study uses a quantitative method. Employees from a West Java branch of large SOEs were randomly assigned into experimental and control groups. The research design used a pretest and a post-test with an expressive writing method to identify the extent of employee engagement by comparing participant groups and measuring the increase of employee engagement as a result of the storytelling intervention. The experimental group participated in three storytelling sessions that had been set up by panels of experts, while the control group was not given any treatment. The expressive writing analysis was conducted using software that has been developed and tested for validity and reliability. Furthermore, statistical analysis was used to test the results of expressive writing scoring to determine the impact of storytelling interventions.

Direct storytelling is proven to be one of the most effective methods of increasing employee engagement in one of the SOEs in the West Java region. The results of this study showed that there were differences between the experiment and control groups after experiencing a direct storytelling intervention where there was a significant increase in the dimensions of employee engagement. Participants in experimental group had higher scores than participants in control group in most of the employee engagement dimensions. Additionally, expressive writing methods are also proven to be able to provide a stimulus for employees in expressing thoughts, perceptions and motivations for employee engagement in the company.

As direct storytelling has not been frequently used, especially to improve employee engagement, more studies should be conducted in various settings, with different measurement tools, and in a more controlled environment to confirm the effects of the intervention.

This paper provides insight into how companies can use direct storytelling to improve the dimensions of employee engagement. Additionally, this research can also be used as a reference by companies in Indonesia, especially SOEs, for applying the same method in an effort to improve work-related attitudes, such as employee satisfaction and organizational commitment.

This study raises social implications in which employees enthusiasm increases in improving personal relationships between employees and storytellers, who are middle or upper management employees. In addition, employees also more appreciate their struggles when starting their careers, so they care more about increasing their role and involvement in the company.

This paper provides resources and information for companies and organizations to improve employee engagement through the implementation of direct storytelling. The focus of this paper is to gain information on the role of direct storytelling in improving employee engagement within a company or organization.