Work

Biodiversity Research From an Accountability Perspective: Current Gaps and Prospects for Future Research

Year: 2025

Type: article

Abstract: ABSTRACT The purpose of this study is to apply an accountability model to systematically review the biodiversity accounting research published in accounting journals over the last 23 years (2002–2024). An instrument containing a list of questions and sub‐questions addressing four steps of an accountability model—why to report, to whom to report, what to report, and how to report—was developed to systematically review the biodiversity literature with the help of 14 biodiversity experts. A final sample of 98 articles published within 23 accounting journals was reviewed to investigate the accountability focus embodied within the biodiversity accounting literature. In addition to providing useful insights to users, managers, preparers, regulators, and standard‐setters, this study makes a valuable contribution to accounting research by identifying and addressing important gaps in the literature—and therefore important research avenues—with respect to important issues associated with organisational accountability for biodiversity.

Source: Sustainable Development

DOI: 10.1002/sd.70259

Authors: Damilola Felix Eluyela, Rakesh Pandey, Craig Deegan, Mansi Mansi

Institution: University of Tasmania

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Life on land

Open Access status: hybrid

Estimated APC paid: $4,250