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Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development

Author

Listed:
  • Mereana Barrett
  • Krushil Watene
  • Patty McNicholas

Abstract

Purpose - This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems. Design/methodology/approach - The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature. Findings - Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights. Practical implications - Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development. Originality/value - This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.

Suggested Citation

  • Mereana Barrett & Krushil Watene & Patty McNicholas, 2020. "Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1705-1730, July.
    • Handle: RePEc:eme:aaajpp:aaaj-01-2019-3819
    DOI: 10.1108/AAAJ-01-2019-3819
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    Citations

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    Cited by:

    1. Xueying Yang & Zhongqi Yang & Lili Quan & Bin Xue, 2024. "Pursuing Urban Sustainability in Dynamic Balance Based on the DPSIR Framework: Evidence from Six Chinese Cities," Land, MDPI, vol. 13(8), pages 1-20, August.
    2. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2023. "Cultural accountability in the annual report: The case of First Nations entities in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4453-4478, December.
    3. Li, Zhuolun, 2023. "Do geopolitical risk, green finance, and the rule of law affect the sustainable environment in China? Findings from the BARDL approach," Resources Policy, Elsevier, vol. 81(C).
    4. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.
    5. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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