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This study aims at investigating how hybrid intelligence might enhance employee engagement in breakthrough innovation. Specifically, it empirically examines the mediating role of self-extinction and moderating role of social intelligence.

This study, using the lens of socio-technical system (STS) theory, collected data from 317 employees through cross-sectional survey. The hypotheses were tested using MPlus 8.3 by applying Structural Equation Modelling (SEM).

The results support the proposed model, suggesting that hybrid intelligence fosters employees' breakthrough innovation engagement and such a relationship is fully mediated by self-extinction. Besides, the findings provide support for the positive moderating impact of social intelligence on such indirect relationships in a way that high social intelligence will further strengthen the relationship.

As a pioneering contribution, the study uncovers the social mechanism that underlies hybrid intelligence–breakthrough innovation engagement relationship via self-extinction. The research suggests managers leveraging employees' social intelligence for playing a critical role in countering the negative impact of self-extinction by enhancing the employees' engagement in the breakthrough innovation process.

This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective led to early extinction reporting practice. These were not altruistic reports; they were generated by a wish to use natural resources. Despite the motivations, these reports present an example of successful extinction management by a for-profit company and a workable example of emancipatory extinction accounting.

Using thematic analysis, this study demonstrates how moving from transparency to accountability driven accounting can assist in biodiversity reporting, by exploring this historical business case of extinction management through the lens of Atkins and Maroun's (2018) extinction framework.

The application of the framework to the RAC's set of reports indicates that this offers a viable proposal for development of extinction management, providing a reporting tool for a for-profit company.

Exploring RAC's reports focusing on their extinction management processes and reporting, the paper contributes to the contemporary debate on the development of extinction reporting frameworks. These historical examples of extinction accounting, show extinction management and reporting is not a unique contemporary development in accounting. The research uses historical data as the empirical foundation for exploring applicability and further development of this extinction framework.

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.

The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations of the public sector context.

The paper analyses the use of extinction accounting in three separate case organisations, conducting a total of 21 interviews across the three cases. Interviews were conducted with a range of organisational participants each having experience with extinction accounting.

Interviews reveal a number of common uses and applications of extinction accounting across the three councils. Practices are used to generate reports on species loss and recovery within each region, and to facilitate planning for species protection and recovery. However, in attempting to use this information, key trade-offs emerge between satisfying economic and ecological criteria, and even trade-offs are created regarding development of protection schemes. This leads to a subversion of extinction accounting.

Commensurate with prior studies in the corporate context, the study finds the presence of an economic logic impinging upon ecological decision making, suggesting that practices of extinction accounting may be affected by the same acknowledged economic motivations that reside in corporate attempts to account for nature.

The paper makes an important contribution by evaluating the public sector context of extinction accounting, which is lacking in existing research. The findings relating to the public sector use of species and extinction information also provide a useful context to understand how relatively new social and environmental accounting practices are deployed in organisations, as well as some indication of their effectiveness and limitations.

The purpose of this paper is to examine the role of the International Union for the Conservation of Nature (IUCN) Red List of Threatened Species in achieving biodiversity conservation and preventing the extinction of species. The Red List is a calculative device that classifies species in terms of their exposure to the risk of extinction.

The paper draws on theorising in the Social Studies of Finance literature to analyse the Red List in terms of how it frames a space of calculability for species extinction. The analysis then traces the ways that this framing has overflowed, creating conditions for calculative innovations, such that assemblages of humans and calculative devices (i.e. agencements) are constructed with collective capabilities to act to conserve biodiversity and prevent species extinctions.

This paper has traced three ways that the Red List frame has overflowed, leading to calculative innovations and the construction of new agencements. The overflow of relations between the quality of “extinction risk”, produced by the Red List, and other qualities, such as location, has created opportunities for conservationists to develop agencements capable of formulating conservation strategies. The overflow of relations between the identity of the “threatened species”, produced by the Red List, and other features of evaluated species, has created opportunities for conservationists to develop agencements capable of impelling participation in conservation efforts. The overflow of ecological relations between species, discarded by the Red List’s hierarchical metrology of extinction risk classifications, has created opportunities for conservationists to develop agencements capable of confronting society with the reality of an extinction crisis.

The paper contributes to the accounting for biodiversity literature by addressing its fundamental challenge: explaining how accounting can create conditions within society in which biodiversity conservation is made possible.

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and recognise that only fundamental re-appraisal of humanity’s taken-for-granted narratives offers hope for biodiversity and sustainability. The authors challenge producers of accounts of all sorts to reconsider the context and level of resolution of their accounts. The authors argue that humankind is the root cause of most (if not all) current species extinctions; that such extinctions represent one reason why humanity might itself be threatened with extinction; and why human extinction might be a good thing. The authors need to imagine other, better, futures.

The piece is an essay which assembles a wide range of literature in order to support its contentions.

There are many individual accounts of species which explore the (albeit very serious) symptoms of a problem without, the authors maintain, examining the systematic source of the problem. The source problem is western mankind’s organisation and somewhat taciturn conception of humanity. There is a lack of accounts offering new possibilities.

The piece is an essay and, consequently, limited to the quality of the argument presented. The essay suggests that the principal implications relate to how producers of counter-accounts frame their construction of accounts and how accounts of species extinction need to be more cognisant of underlying causes.

Without substantial change, planetary ecology, including humanity, is very seriously threatened. Imagining a plausible future is a most practical act of faith.

The essay suggests that as accountants the authors might think to approach the counter-accounts with a lower level of resolution: one that is directed towards a more challenging notion of what it is to be human.

Whilst building upon the growing sophistication in the understanding of (new) accounts and responding to the emerging literatures on biodiversity, species extinction and utopian vision the authors offer what the authors believe to be a unique suggestion in the accounting literature about the extinction of mankind.

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. The purpose of this paper is to explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention.

The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organisational accountability whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting.

The outcome of the writing is to: present an emancipatory “extinction accounting” framework which can be embedded within integrated reports, and a diagrammatic representation, in the form of an “ark”, of accounting and accountability mechanisms which, combined, can assist, the authors argue, in preventing extinction. The authors suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and non-governmental organisations (NGOs)) and organisations on biodiversity and species protection.

The exploratory extinction accounting and accountability frameworks within this paper should provide a basis for further research into the emancipatory potential for organisational disclosures and mechanisms of governance and accountability to prevent species extinction.

The next steps for researchers and practitioners involve development and implementation of the extinction accounting and engagement frameworks presented in this paper within integrated reporting and responsible investor practice.

As outlined in this paper, extinction of any species of flora and fauna can affect significantly the functioning of local and global ecosystems, the destruction of which can have, and is having, severe and dangerous consequences for human life. Extinction prevention is critically important to the survival of the human race.

This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and to bring together the linkages in accounting and accountability mechanisms which, working together, can prevent species extinction.

A two dimensional time‐dependent Navier Stokes formulation that encompasses aspects from both the LES formalism and the conventional k‐ε approaches was employed to calculate a range of reacting bluff‐body flows exhibiting high or low level large scale structure activity. Extensive regions of local flame extinction found in these bluff‐body flame configurations were treated with a partial equilibrium/two‐scalar exponential PDF combustion submodel combined with a local extinction criterion based on a comparison of the turbulent Damkohler number against the ratio of the scalar scale to the reaction zone thickness. A dual‐mode description, burning/ non‐burning, of combustion provided the local gas state. Comparisons between calculations and measurements indicated the ability of the method to capture all the experimentally observed variations in the momentum and reactive scalar mixing fields over a range of operating conditions from the lean to the rich blow‐out limit.

Human presence tends to decrease biodiversity and often results in the local extinction or even global extinction of megafauna. The focus here is on how humans have affected wolf populations in what are now known as the contiguous 48 United States. While the arrival of indigenous peoples to the region produced the extinction of some species and a reduction in wolf populations, the cultural values and economic system, i.e., capitalism, utilized by the European invaders led to anthropogenic decimation of wildlife species on an unprecedented scale and the near local extinction of wolves. Although capitalism almost led to the local extinction of wolves in the contiguous 48 US states, it also produced an educated, affluent urban class concerned with protecting endangered species. Unlike farmers and ranchers, this urbanized class does not view wildlife as a potential economic threat. The vast majority of contemporary Americans, i.e., 96%, do not engage in sport hunting, so most do not view apex predators as unwanted competitors for game species. Moreover, many individuals who belong to the urban affluent class, even those who do not engage in wildlife viewing or other forms of outdoor recreation, value biodiversity. Since the late twentieth century, this has resulted in the preservation of existing wolf populations and reintroducing wolves to some of their historical ranges. These trends are likely to continue in the coming decades. However, capitalism should not be viewed as a system that initially decimated wolf populations and eventually created an economic class that saved them. It is argued that, due to its growth imperative, if left unchecked, capitalism will ultimately destroy wolves and many other species that have been granted temporary reprieves from extinction.