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Biodiversity offsetting: problematisation of an emerging governance regime

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  • Helen Tregidga

Abstract

Purpose - The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the practice of biodiversity offsetting is to be considered and its effects examined. Design/methodology/approach - Governmentality is drawn upon to examine ways in which power and authority are exercised in a single case study setting. Data analysed comprise corporate and industry websites and documents, corporate reports, public documentation and interviews. The arena concept is utilised to highlight contestation in the case, and signal concerns regarding the wider impact of the use of particular accounting rationalities and technologies in the context of biodiversity offsetting. Findings - The paper provides empirical insights into how accounting for biodiversity offsetting rationales and practices constitute an attempt to reproduce power relations in favour of particular parties and foster disciplinary effects. The practice of biodiversity offsetting is problematised through critiquing accounting's governing role in the areas of biodiversity quantification and biodiversity trading. Questions are raised as to whether biodiversity offsetting enabled by accounting techniques is leading to greater accountability and ultimately protection of biodiversity, or whether it represents a mechanism through which particular species and habitat destruction can be justified, or at least hidden in its accounting. Originality/value - While biodiversity offsetting research is not uncommon within science and law, the analysis of how accounting functions as a technology of government within biodiversity offsetting is believed to be unique.

Suggested Citation

  • Helen Tregidga, 2013. "Biodiversity offsetting: problematisation of an emerging governance regime," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 806-832, June.
    • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:5:p:806-832
    DOI: 10.1108/AAAJ-02-2013-1234
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    Citations

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    Cited by:

    1. Delphine Gibassier & Karen Maas & Stefan Schaltegger, 2019. "Special issue of business, strategy, and the environment call for papers business, society, biodiversity, and natural capital deadline June 30, 2020 (see details of conference/workshop at the end of t," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 921-924, July.
    2. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    3. 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.
    4. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    5. 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.
    6. Angela Small & Alice Owen & Jouni Paavola, 2022. "Organizational use of ecosystem service approaches: A critique from a systems theory perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 284-296, January.
    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. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    9. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    10. 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).
    11. Oliver Taherzadeh & Peter Howley, 2018. "No net loss of what, for whom?: stakeholder perspectives to Biodiversity Offsetting in England," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 20(4), pages 1807-1830, August.
    12. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    13. 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).
    14. 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.
    15. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

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