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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.

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Rosewood, as the most internationally traded endangered species, is subject to a series of restrictive trade policies globally. China has historically been the largest importer of rosewood in the world. The fluctuation of China’s rosewood import prices will have a profound impact on the global rosewood trade pattern. This study, therefore, assessed the impact of restrictive trade policies on China’s rosewood import prices to explore the fluctuation rule of rosewood trade prices under restrictive policies.

The study built a partial equilibrium framework about the formation mechanism of rosewood import price bubbles under supply constraints. On this basis, with China’s daily import prices of major rosewood species, the generalized supremum augmented Dickey–Fuller (GSADF) and backward supremum augmented Dickey–Fuller (BSADF) tests were applied to explore the effect of restrictive trade policies on China’s rosewood import prices.

The empirical analysis revealed that there were multiple price bubbles for five of the seven rosewood species. The largest bubbles were always created before and after the deployment of supply constraints. The empirical results for the counterfactual examples implied that price bubbles would not have occurred if restrictive rosewood trade policies had not been implemented. The above findings indicated that these measures tended to trigger significant price bubbles in China’s rosewood imports.

The effect of restrictive rosewood trade policies on rosewood trade prices had not yet been explored in previous research studies. This study empirically analyzed the effect of restrictive trade policies on China’s rosewood import prices using econometric models.

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.

The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.

The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.

This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.

Edible flowers have traditionally been consumed for their nutritional and medicinal properties. Aponogeton distachyos is an aquatic flowering plant native to the Western Cape of South Africa (SA) that used to be a wild plant gathered during the winter months, but it is now considered to be underutilised and endangered. This study aims at gaining insights from different stakeholders into the activities across the plant value chain and their impact on the consumption of Aponogeton distachyos.

The study methodology involved the identification of different stakeholders in the plant value chain and conducting qualitative in-depth interviews during the data collection. Twelve study participants were selected via purposive sampling and interviewed using semi-structured interviews (face-to-face, telephone and online).

Nostalgic connection of the flower with local culture and heritage and its unique taste and flavour are key consumption drivers. Promotional and educational efforts by food advocates and at public events help raise consumer awareness, which is generally lacking. Limited geographic and seasonal availability, perishability, price and quality issues emerged, together with low awareness, as main barriers to more frequent and geographically spread consumption.

Although wild edible flowers have been consumed for centuries, there has been little attention to their nutritional value and journey to their final consumers. The present study identifies important challenges emanating at different stages of the food value chain to consumption of one particular neglected and underutilised plant, with certain implications for people's dietary quality, environmental sustainability and biodiversity of natural resources beyond Aponogeton distachyos and SA.

(1)Aponogeton distachyos is a neglected and underutilised aquatic flowering plant native to the Western Cape of South Africa (SA). (2)The plant offers benefits related to people's dietary quality, environmental sustainability and biodiversity of natural resources. (3)Flower's nostalgic connection with local culture and heritage emerge as a key consumption driver. (4)Its unique taste and flavour highly appeal to consumers. (5)Low awareness, limited availability, price and quality are main consumption barriers. (6)There is largely unexploited public policy potential for supporting dietary diversity through growing edible flowers.

Providing improved access to nature within educational settings can promote stronger child–nature connections and is conditional on making evidence-based decisions for the planning, design and refurbishment of school architecture. The study offers insight into ways of reconnecting children with nature by examining the distribution and classification of diverse natural elements for enhancing children's visual and non-visual experiences of educational environments.

This study combines quantitative and qualitative analysis of data gathered through measurement and observation at three schools in Glasgow, with a total of 75 students, to identify key issues influencing child–nature multi-sensorial connections within indoor and outdoor environments and on building envelopes and layouts. It applies children's open-questions and diagrams to investigate children's discovery of nature, their feelings around natural attributes and their environmental preferences within school contexts.

This study's findings reveal that architectural features and landscape settings have significant influence on the quantitative and qualitative degrees of children's natural exploration through visual and non-visual sensorial modalities and environmental preferences.

The limitations of this study are that the data was gathered in the Spring season and with different groups of children from The Glasgow Academy who received the same educational curriculum. Thus, there is a need for further investigation on children's experiences of nature based on temporal and contextual differences, and varying educational-socio-cultural and economic factors.

The findings suggest that applications of natural diversity, accessible and flexible pathways and indoor natural settings, are potential approaches to connect children with nature within their study and play environments.

The authors provide a deeper understanding of how nature-based settings, including indoor and outdoor environments, constructively benefit children's multi-sensorial experiences, knowledge and biophilic feelings toward nature.

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

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.

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.

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

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.

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.