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Article
Publication date: 4 March 2021

Mahender Reddy Gavinolla, Vikrant Kaushal, Agita Livina, Sampada Kumar Swain and Hemant Kumar

The purpose of the paper is to review the existing landscape of consumption and production in wildlife tourism and, more precisely, discuss how tiger tourism is packaged and…

1765

Abstract

Purpose

The purpose of the paper is to review the existing landscape of consumption and production in wildlife tourism and, more precisely, discuss how tiger tourism is packaged and produced as a product or commodity for the consumption of wildlife tourists. In doing so, the study explores the issues and challenges for responsible consumption and production (SCP) of wildlife tourism in the context of progress toward sustainable development goal (SDG12) responsible consumption and production.

Design/methodology/approach

The paper combines an analysis of existing literature and insights from the tiger reserve stakeholders. Qualitative analysis using semi-structured interviews and participant observation methods are used to derive insights.

Findings

This paper explores the status of SCP of wildlife tourism, particularly tiger tourism in Indian national parks. The paper then discusses the implications of SCP for various stakeholders in wildlife tourism.

Originality/value

This paper explores the perspective of SCP in wildlife tourism, and it provides innovative approaches that stakeholders should adopt.

Details

Worldwide Hospitality and Tourism Themes, vol. 13 no. 1
Type: Research Article
ISSN: 1755-4217

Keywords

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 explore…

3070

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

Keywords

Article
Publication date: 6 July 2010

A. Surendran and C. Sekar

The purpose of this paper is to study the impact of eco‐tourism on the socio‐economic characteristics of the native inhabitants and natural resources in Anamalai Tiger Reserve…

2450

Abstract

Purpose

The purpose of this paper is to study the impact of eco‐tourism on the socio‐economic characteristics of the native inhabitants and natural resources in Anamalai Tiger Reserve (ATR), India. The paper estimates the recreational value and measures the willingness to pay (WTP) of the stakeholders and tourists to conserve the forest eco‐system.

Design/methodology/approach

The paper draws upon theories and issues of eco‐tourism to examine the economic value of forest ecosystem, including direct and indirect use values of the ecological regulatory services. The 60 sample stakeholders of the study were agricultural and forest dependents and tourist dependents in addition to 60 visitors of ATR spot.

Findings

The travel cost had a significant negative influence on frequency of visits, while education had a positive impact. The agriculture and forest dependents, tourist dependents and tourists were WTP an average amount of Rs 202 (US$4.03), Rs 449 (US$9.55) and Rs 656 (US$14.00)/annum, respectively, towards internalizing eco‐tourism‐related externalities. The option value of conserving the ATR was estimated by contingent valuation method using bidding game technique. Education and number of animal species sighted have positively related to WTP and was highly significant.

Social implications

The paper addresses the attitude of people towards conservation of the forest biodiversity, as well as increasing the income of the people via eco‐tourism.

Originality/value

The outcome implies that eco‐tourism will reduce the dependency of forest and also create more employment and other tourism‐related income augmenting activities and thus enhancing additional income through tourism related occupations. The paper suggests the establishment of several other eco‐parks in Tamil Nadu for protecting the biodiversity as well as generating additional income and improving the livelihood security of the population.

Details

International Journal of Social Economics, vol. 37 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Open Access
Article
Publication date: 26 June 2023

Azwindini Isaac Ramaano

This study aims to examine the latent capability of alternative-responsible tourism and ecotourism management in sustainable tourism and rural communities' livelihoods in Musina…

2690

Abstract

Purpose

This study aims to examine the latent capability of alternative-responsible tourism and ecotourism management in sustainable tourism and rural communities' livelihoods in Musina Municipality in Limpopo Province, South Africa, and benchmark the capability with other African countries amid climate change and environmental degradation dilemmas. Hence, the aforementioned objective coordinates with various agrarian locations elsewhere abroad.

Design/methodology/approach

Literature reviews, document reviews, interviews, and focus group discussions were employed to gather data, which was enriched by field observation views. To this end, potential climate change-linked environmental degradation, rural tourism, agricultural, and environmental management issues came to the fore.

Findings

Environmental degradation poses a possible threat to natural resource management, as evidenced by the rural development, ecotourism and agricultural activities within the study region. Thereupon, environmental degradation supplements the probability of adverse effects from climate change and precarious incomes. According to the research, responsible tourism and ecotourism are vital to promoting sustainability in rural localities.

Originality/value

The plenteous biodiversity of the municipality offers a better scenario for sustainable ecotourism in tandem with agritourism efforts to address the identified ongoing and liability issues. These issues have therefore symbolized the need for an adequate and allied tourism strategy to boost the local people in Musina Municipality and, conceivably, throughout the continent.

Details

Forestry Economics Review, vol. 5 no. 1
Type: Research Article
ISSN: 2631-3030

Keywords

Article
Publication date: 1 April 1996

John M. Gowdy

Among biologists it is generally recognized that market activity is having a devastating effect on the biological world. The current worldwide loss of biodiversity may be of the…

587

Abstract

Among biologists it is generally recognized that market activity is having a devastating effect on the biological world. The current worldwide loss of biodiversity may be of the same order of magnitude as the five mass extinctions which have decimated life on earth during the past 500 million years. One reason for the current crisis is that decisions about resource use are increasingly made from the narrow perspective of market exchange. Decisions made in this context necessarily place a lower value on preservation than those made in a broader social context. Although the phenomenon of discounting generally works against biodiversity conservation, policies may be devised to use discounting to implement land use policies which will take effect in the relatively distant future.

Details

International Journal of Social Economics, vol. 23 no. 4/5/6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 March 1998

Michael P. Wells and Uday R. Sharma

Although a very poor country, Nepal has established an extensive protected area system. Many visitors are attracted by some of these parks, helping to make tourism the top foreign…

2178

Abstract

Although a very poor country, Nepal has established an extensive protected area system. Many visitors are attracted by some of these parks, helping to make tourism the top foreign exchange earner. Landmark events for wildlife conservation during recent Nepalese history are identified, especially the 1961‐90 rule of the monarchy and the present decentralized democratic system which succeeded it. Although many problems remain, Nepal has gone further than most countries towards reconciling: the needs and aspirations of local people with protected area management, and the economic opportunities offered by nature tourism with its ecological threats. Innovative projects have emphasized the socio‐economic aspects of conservation and legislation has recently been passed to formalize the status of park buffer zones. The future of Nepal’s protected areas may depend on how effectively these initiatives can be implemented and how effectively their lessons can be applied on a broader front.

Details

International Journal of Social Economics, vol. 25 no. 2/3/4
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 2 January 2014

Tehmina Khan

The purpose of this article is to explore the current and historical state of accounting for biodiversity in Kalimantan (Borneo). It is also to evaluate various models for…

2237

Abstract

Purpose

The purpose of this article is to explore the current and historical state of accounting for biodiversity in Kalimantan (Borneo). It is also to evaluate various models for stand-alone biodiversity reporting in the context of the work undertaken in Kalimantan by the United Nations Collaborative Program on Reducing Emissions from Deforestation and Degradation in Developing Countries (the REDD program). Economics and politics play a dominant role in hindering biodiversity conservation in the region. This article develops and presents an integrated biodiversity measuring, monitoring and reporting model with the aim of undermining the biodiversity damaging activities in the region. The model enables the provision of comprehensive information on biodiversity to support and inform stakeholders' decision-making and economic activities in relation to Kalimantan.

Design/methodology/approach

Kalimantan was selected as a case study site to identify the destruction of biodiversity caused by businesses driven by narrow and selfish economic motives. A number of measuring, monitoring and reporting models for biodiversity are analysed under Reducing Emissions from Deforestation and Degradation (REDD's) Kalimantan Forests and Climate Partnership's reporting framework.

Findings

Various social, political and economic impediments to the conservation of Kalimantan's biodiversity currently exist. A comprehensive and multifaceted framework of biodiversity reporting and disclosure needs to be implemented in order to promote accountability for Kalimantan's biodiversity. Such a framework is needed to ensure transparency in relation to the activities of stakeholders that impact biodiversity in the region. Biodiversity reporting can also promote the monitoring and control of the use of Kalimantan's land and labour by businesses. It can inform the economic decision-making at both the international and regional levels that needs to occur in order to protect and rehabilitate Kalimantan's biodiversity and biodiversity habitat.

Practical implications

In this article an integrated biodiversity measuring, monitoring and reporting model is presented. In addition to Kalimantan, this model can also be applied to biodiversity reporting in any economically developing region that requires international intervention, investment and guidance to ensure the protection of its biodiversity. The framework developed expands on the current REDD reporting framework for Kalimantan.

Originality/value

This is an original research paper.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 June 2013

Javed Siddiqui

The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity.

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Abstract

Purpose

The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity.

Design/methodology/approach

Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007.

Findings

The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies, international donor agencies and foreign governments. Biodiversity accounting may provide a legitimate basis for the government in allaying concerns regarding environmental stewardship and assist in negotiations with powerful stakeholder groups on important issues such as financial assistance after natural disasters and claims to the global climate change fund.

Originality/value

This is one of the early attempts to operationalise biodiversity accounting in the context of a developing economy.

Details

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

Keywords

Article
Publication date: 12 November 2020

Ralph Adler, Mansi Mansi and Rakesh Pandey

This paper provides a thematic analysis of an IUCN Red-Listed bird, the houbara bustard, which Pakistan uses as a fungible resource to appease its wealthy Arab benefactors.

Abstract

Purpose

This paper provides a thematic analysis of an IUCN Red-Listed bird, the houbara bustard, which Pakistan uses as a fungible resource to appease its wealthy Arab benefactors.

Design/methodology/approach

Thematic analysis of relevant media reports and government ministry and NGO websites comprise the study's data. Media reports were located using Dow Jones' Factiva database.

Findings

Pakistan's Ministry of Foreign Affairs issues wealthy Arabs special permits for hunting the houbara bustard as a “soft” foreign diplomacy strategy aimed at propping up the country's fragile economy. Although illegal under international and Pakistan's own wildlife laws, resource dependence theory helps explain how various country-specific issues (e.g. dysfunctional political and judicial systems) enable Pakistan's unlawful exchange of hunting permits for Arab oil and short-term financing. Surrogate accountability and agencement are examined as two means for arresting the bird's trajectory toward extinction.

Research limitations/implications

Media reports comprise the primary data. Pakistani government officials were approached for interviews, but failed to reply. Although unfortunate, the pervasive corruption and mistrust that characterise Pakistan's culture would have likely tainted the responses. For this reason, media reports were always the primary data sought.

Originality/value

The present study extends prior literature by exploring how country context can subvert the transferability of social and political approaches used in developed countries to address environmental accounting issues and challenges. As this study shows, a developing country's economic vulnerability, combined with its dysfunctional political systems, impotent judiciary and feckless regulatory mechanisms, can undermine legislation meant to protect the country's natural environment, in general, and a threatened bird's existence, in particular.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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