International experience and China's exploration of biodiversity accounting
Year: 2025
Type: article
Abstract: Biodiversity is the foundation for maintaining the security of the earth, human well-being, and economic prosperity. Biodiversity accounting can provide an in-depth understanding of the interconnection among biodiversity, economy and society, and provide information for the conservation and enhancement of biodiversity. Based on the international biodiversity assessment actions, this paper rationally divides the formation stages of the accounting system in order to clarify its development pattern and the accounting essence. According to the specific content of the official texts of the United Nations, it analyses the update and evolution of the international standards from the four dimensions of accounting logic, accounting scope, core accounts and accounting methods. In the light of the global biodiversity conservation objectives, the practical experience of international accounting and its reference value are explored from the four dimensions of scope definition, region selection, account design and indicator construction. Finally, combining the results and challenges of China's practice, this paper puts forward specific ideas for promoting biodiversity accounting. By strengthening the scientific understanding of the accounting system and expanding the practical paths to promote accounting, this study helps to promote the theoretical discussion and practical research on biodiversity accounting in China.
Source: 自然资源学报
Authors: Cheng-shi TIAN, Lin QI
Language: English
Subfield: Management, Monitoring, Policy and Law
Field: Environmental Science
Domain: Physical Sciences
SDG: Life on land
Open Access status: diamond
OpenAlex ID: W4409512305