IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v30y2021i5p2571-2586.html
   My bibliography  Save this article

Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?

Author

Listed:
  • David Talbot
  • Olivier Boiral

Abstract

The biodiversity disclosure practices of sub‐national governments remain understudied and poorly understood. The present study investigates the biodiversity disclosure practices of the 101 public organizations in Québec, Canada. The study's purpose is to better understand the internal dynamics that may explain the various shortcomings observed in official documents. To meet this objective, Goffman's dramaturgical frontstage/backstage analogy is used. In particular, the current study employs a content analysis of the sampled organizations' action plans and annual reports (N = 505) as well as interviews (N = 35). The results highlight both significant gaps in Québec's public organizations' biodiversity disclosure practices and a tendency for these organizations to make symbolic rather than substantial commitments. Also, problematic behaviors that can affect transparency were identified among the organizations—specifically, bricolage of actions and the manipulation of figures to influence stakeholder perceptions.

Suggested Citation

  • David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
  • Handle: RePEc:bla:bstrat:v:30:y:2021:i:5:p:2571-2586
    DOI: 10.1002/bse.2764
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.2764
    Download Restriction: no

    File URL: https://libkey.io/10.1002/bse.2764?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Dennis van Liempd & Jacob Busch, 2013. "Biodiversity reporting in Denmark," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 833-872, June.
    2. Jill Atkins & Warren Maroun & Barry Colin Atkins & Elisabetta Barone, 2018. "From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 674-702, February.
    3. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    4. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    5. Olivier Boiral & Iñaki Heras‐Saizarbitoria & Marie‐Christine Brotherton, 2019. "Improving corporate biodiversity management through employee involvement," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 688-698, July.
    6. Soumaya Chiba & David Talbot & Olivier Boiral, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting Forum, Taylor & Francis Journals, vol. 42(4), pages 328-340, December.
    7. Dave Guyadeen & Jason Thistlethwaite & Daniel Henstra, 2019. "Evaluating the quality of municipal climate change plans in Canada," Climatic Change, Springer, vol. 152(1), pages 121-143, January.
    8. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
    9. Kenneth Weir, 2019. "The logics of biodiversity accounting in the UK public sector," Accounting Forum, Taylor & Francis Journals, vol. 43(3), pages 348-379, July.
    10. Gunnar Rimmel & Kristina Jonäll, 2013. "Biodiversity reporting in Sweden: corporate disclosure and preparers' views," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 746-778, June.
    11. David Talbot & Guillaume Barbat, 2020. "Water disclosure in the mining sector: An assessment of the credibility of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1241-1251, May.
    12. Dorothea Greiling & Birgit Grüb, 2014. "Sustainability reporting in Austrian and German local public enterprises," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 17(3), pages 209-223, September.
    13. Grant Samkin & Annika Schneider & Dannielle Tappin, 2014. "Developing a reporting and evaluation framework for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(3), pages 527-562, February.
    14. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    15. Pratima Bansal & Geoffrey Kistruck, 2006. "Seeing Is (Not) Believing: Managing the Impressions of the Firm’s Commitment to the Natural Environment," Journal of Business Ethics, Springer, vol. 67(2), pages 165-180, August.
    16. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    17. Silvia Gaia & Michael John Jones, 2019. "Biodiversity reporting for governmental organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(1), pages 1-31, September.
    18. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
    19. Diego Pérez‐López & Ana Moreno‐Romero & Ralf Barkemeyer, 2015. "Exploring the Relationship between Sustainability Reporting and Sustainability Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 720-734, December.
    20. Kenneth Weir, 2018. "The purposes, promises and compromises of extinction accounting in the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 875-899, March.
    21. Francesco Testa & Olivier Boiral & Fabio Iraldo, 2018. "Internalization of Environmental Practices and Institutional Complexity: Can Stakeholders Pressures Encourage Greenwashing?," Journal of Business Ethics, Springer, vol. 147(2), pages 287-307, January.
    22. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    23. Amanda Ball & Jan Bebbington, 2008. "Editorial: Accounting and Reporting for Sustainable Development in Public Service Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 323-326, December.
    24. Madlen Sobkowiak & Thomas Cuckston & Ian Thomson, 2020. "Framing sustainable development challenges: accounting for SDG-15 in the UK," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1671-1703, March.
    25. Jayne Godfrey & Paul Mather & Alan Ramsay, 2003. "Earnings and Impression Management in Financial Reports: The Case of CEO Changes," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 95-123, February.
    26. Meropy Barut & Jean Raar & Mohammad I Azim, 2016. "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(2), pages 197-227, February.
    27. Silvia Gaia & Michael John Jones, 2017. "UK local councils reporting of biodiversity values: a stakeholder perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1614-1638, September.
    28. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    29. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    30. Dorothea Greiling & Birgit Grüb, 2014. "Sustainability reporting in Austrian and German local public enterprises," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 17(3), pages 209-223, July.
    31. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2018. "Biodiversity and threatened species reporting by the top Fortune Global companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 787-825, March.
    32. Michael John Jones & Jill Frances Solomon, 2013. "Problematising accounting for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 668-687, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abeer Hassan & Lee Roberts & Kimberly Rodger, 2022. "Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 326-352, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    2. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    3. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.
    4. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    5. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    6. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    7. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    8. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    9. Rajiv Maher & Moritz Neumann & Mette Slot Lykke, 2022. "Extracting Legitimacy: An Analysis of Corporate Responses to Accusations of Human Rights Abuses," Journal of Business Ethics, Springer, vol. 176(4), pages 609-628, April.
    10. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    11. Adelaide Martins & Delfina Gomes & Manuel Castelo Branco, 2020. "Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework," Sustainability, MDPI, vol. 13(1), pages 1-15, December.
    12. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    13. Samuel Jack Anthony & Angus Morrison‐Saunders, 2023. "Analysing corporate forest disclosure: How does business value biodiversity?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 624-638, January.
    14. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
    15. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
    16. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    17. Abeer Hassan & Lee Roberts & Kimberly Rodger, 2022. "Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 326-352, January.
    18. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    19. Zanellato Gianluca, 2021. "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(3), pages 1-20, December.
    20. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:30:y:2021:i:5:p:2571-2586. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.