IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03746729.html
   My bibliography  Save this paper

Biodiversity

Author

Listed:
  • Jan Bebbington
  • Tom Cuckston
  • C. Feger

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier, AgroParisTech)

Abstract

No abstract is available for this item.

Suggested Citation

  • Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    • Handle: RePEc:hal:journl:hal-03746729
    Note: View the original document on HAL open archive server: https://hal.science/hal-03746729
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03746729/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rob Gray & Andrew Brennan & Jeff Malpas, 2014. "New accounts: Towards a reframing of social accounting," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 258-273, December.
    2. 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.
    3. Rob Gray & Markus J. Milne, 2018. "Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 826-848, March.
    4. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    5. Chris Sandbrook & Janet A. Fisher & George Holmes & Rogelio Luque-Lora & Aidan Keane, 2019. "The global conservation movement is diverse but not divided," Nature Sustainability, Nature, vol. 2(4), pages 316-323, April.
    6. van den Burg, S.W.K. & Bogaardt, M.J., 2014. "Business and biodiversity: A frame analysis," Ecosystem Services, Elsevier, vol. 8(C), pages 178-184.
    7. Thomas Cuckston, 2018. "Making extinction calculable," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 849-874, March.
    8. 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.
    9. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    10. Thomas Cuckston, 2019. "Seeking an ecologically defensible calculation of net loss/gain of biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1358-1383, August.
    11. 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.
    12. 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.
    13. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    14. 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.
    15. 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.
    16. 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.
    17. Bebbington, Jan & Kirk, Elizabeth A. & Larrinaga, Carlos, 2012. "The production of normativity: A comparison of reporting regimes in Spain and the UK," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 78-94.
    18. 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.
    19. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    20. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    21. 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.
    22. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    23. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1511-1536, September.
    24. 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.
    25. 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.
    26. Jan Bebbington & Jeffrey Unerman, 2018. "Achieving the United Nations Sustainable Development Goals," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 2-24, January.
    27. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    28. Shona Russell & Markus J. Milne & Colin Dey, 2017. "Accounts of nature and the nature of accounts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1426-1458, September.
    29. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    30. Ralph Adler & Mansi Mansi & Rakesh Pandey & Carolyn Stringer, 2017. "United Nations Decade on Biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1711-1745, October.
    31. Thomas Cuckston, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting Forum, Taylor & Francis Journals, vol. 42(3), pages 219-234, September.
    32. Tehmina Khan, 2014. "Kalimantan's biodiversity: developing accounting models to prevent its economic destruction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 150-182, January.
    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. 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.
    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 & 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.
    4. 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.
    5. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    6. 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).
    7. 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.
    8. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    9. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    10. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    11. 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).
    12. 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.
    13. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    14. 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).
    15. 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.
    16. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    17. Alexandre RAMBAUD, 2023. "How can accounting reformulate the debate on natural capital and help implement its ecological approach?," Working Paper 8567406c-bed0-4401-9792-a, Agence française de développement.
    18. Prue F.E. Addison & P. J. Stephenson & Joseph W. Bull & Giulia Carbone & Mark Burgman & Michael J. Burgass & Leah R. Gerber & Pippa Howard & Nadine McCormick & Louise McRae & Kim E. Reuter & Malcolm S, 2020. "Bringing sustainability to life: A framework to guide biodiversity indicator development for business performance management," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3303-3313, December.
    19. 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.
    20. 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.

    More about this item

    Keywords

    Biodiversity; management; accounting; ecosystems; conservation;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:hal:journl:hal-03746729. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.