IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v32y2023i1p336-352.html
   My bibliography  Save this article

The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement

Author

Listed:
  • Madlen Sobkowiak

Abstract

This paper seeks to understand the process by which biodiversity performance indicators can be developed. In doing so, this paper examines how biodiversity performance measurements are inherently imperfect and reflects on the implications of that imperfectness. Using document analysis and semi‐structured interviews, this research outlines the case of the UK Department for Environment, Food and Rural Affairs and their work in developing biodiversity indicators. Based on the concept of imperfect measurements, this paper outlines the conditions under which imperfect biodiversity indicators can be productive measurements leading to fertile debate and constant improvements, rather than flawed measurements that actors ‘make do’ with. This paper concludes the biodiversity indicators construction process requires a collaboration between a broad set of diverse organisations, including NGOs and research centres. Lastly, this paper outlines the need for ongoing and rigorous review of adopted measurements to reduce the potentially harmful nature of imperfect biodiversity performance measurement.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:bstrat:v:32:y:2023:i:1:p:336-352
    DOI: 10.1002/bse.3133
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.3133
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.3133?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. Martin Kornberger & Chris Carter, 2010. "Manufacturing competition: how accounting practices shape strategy making in cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 325-349, March.
    2. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    3. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    4. Shona L. Russell & Ian Thomson, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 225-244, September.
    5. Martin Kornberger & Chris Carter, 2010. "Manufacturing competition: how accounting practices shape strategy making in cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 325-349, March.
    6. repec:eme:aaaj00:aaaj-08-2012-01079 is not listed on IDEAS
    7. repec:eme:aaaj00:aaaj-12-2015-2367 is not listed on IDEAS
    8. Michael John Jones, 2003. "Accounting for biodiversity: operationalising environmental accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(5), pages 762-789, December.
    9. Thomas Cuckston, 2013. "Bringing tropical forest biodiversity conservation into financial accounting calculation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 688-714, June.
    10. Thomas Cuckston, 2018. "Making Accounting for Biodiversity Research a Force for Conservation," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 38(3), pages 218-226, September.
    11. 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.
    12. repec:eme:aaaj00:09513570310505961 is not listed on IDEAS
    13. 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.
    14. Max Baker & Stefan Schaltegger, 2015. "Pragmatism and new directions in social and environmental accountability research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(2), pages 263-294, February.
    15. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    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. repec:eme:aaaj00:aaaj-03-2016-2490 is not listed on IDEAS
    18. Jay Whitehead, 2017. "Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 399-412, March.
    19. Thomas Cuckston, 2013. "Bringing tropical forest biodiversity conservation into financial accounting calculation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 688-714, June.
    20. Jeffrey York, 2009. "Pragmatic Sustainability: Translating Environmental Ethics into Competitive Advantage," Journal of Business Ethics, Springer, vol. 85(1), pages 97-109, February.
    21. repec:eme:aaaj00:aaaj-03-2013-1242 is not listed on IDEAS
    22. repec:eme:aaaj00:aaaj-02-2013-1231 is not listed on IDEAS
    23. Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
    24. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    25. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
    26. repec:eme:aaaj00:aaaj-03-2013-1255 is not listed on IDEAS
    27. Gyan Charitha de Silva & Eugenie Christine Regan & Edward Henry Beattie Pollard & Prue Frances Elizabeth Addison, 2019. "The evolution of corporate no net loss and net positive impact biodiversity commitments: Understanding appetite and addressing challenges," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1481-1495, November.
    28. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    29. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    30. 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.
    31. Claire Dambrin & Keith Robson, 2011. "Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures," Post-Print hal-00687848, HAL.
    32. 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.
    33. Emily Barman & Matthew Hall & Yuval Millo, 2021. "Demonstrating Value: How Entrepreneurs Design New Accounting Methods to Justify Innovations," European Accounting Review, Taylor & Francis Journals, vol. 30(4), pages 675-704, August.
    34. Thomas Cuckston, 2017. "Ecology-centred accounting for biodiversity in the production of a blanket bog," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1537-1567, September.
    35. Cory Searcy & Daryl McCartney & Stanislav Karapetrovic, 2008. "Identifying priorities for action in corporate sustainable development indicator programs," Business Strategy and the Environment, Wiley Blackwell, vol. 17(2), pages 137-148, February.
    36. Max Baker & Stefan Schaltegger, 2015. "Pragmatism and new directions in social and environmental accountability research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(2), pages 263-294, February.
    37. Russell, Shona L. & Thomson, Ian, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting forum, Elsevier, vol. 33(3), pages 225-244.
    38. Cristiano Busco & Paolo Quattrone, 2015. "Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1236-1262, September.
    39. repec:eme:aaaj00:aaaj-02-2013-1234 is not listed on IDEAS
    40. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    41. 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.
    42. repec:eme:aaaj00:09513571011034325 is not listed on IDEAS
    43. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    44. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    45. 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.
    46. Jill Atkins & Warren Maroun, 2018. "Integrated extinction accounting and accountability: building an ark," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 750-786, March.
    47. repec:eme:aaaj00:aaaj-06-2017-2957 is not listed on IDEAS
    48. repec:eme:aaaj00:aaaj-12-2015-2330 is not listed on IDEAS
    49. 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)

    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 & 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.
    2. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    3. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    4. 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.
    5. Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
    6. 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.
    7. 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.
    8. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    9. 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).
    10. Martinez, Daniel E. & Cooper, David J., 2019. "Assembling performance measurement through engagement," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    11. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    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. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    14. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    15. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    16. Power, Michael, 2021. "Modelling the microfoundations of the audit society: organizations and the logic of the audit trail," LSE Research Online Documents on Economics 100243, London School of Economics and Political Science, LSE Library.
    17. 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).
    18. 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.
    19. 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.
    20. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.

    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:32:y:2023:i:1:p:336-352. 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.