IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/aaaj-12-2015-2320.html
   My bibliography  Save this article

From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros

Author

Listed:
  • Jill Atkins
  • Warren Maroun
  • Barry Colin Atkins
  • Elisabetta Barone

Abstract

Purpose - The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction. Design/methodology/approach - The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction. Findings - Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct. Research limitations/implications - The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper. Practical implications - An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies. Social implications - The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact. Originality/value - This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Suggested Citation

  • Jill Atkins & Warren Maroun & Barry Colin Atkins & Elisabetta Barone, 2018. "From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 674-702, February.
    • Handle: RePEc:eme:aaajpp:aaaj-12-2015-2320
    DOI: 10.1108/AAAJ-12-2015-2320
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2015-2320/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-12-2015-2320/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1108/AAAJ-12-2015-2320?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
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    3. Barry Ackers, 2024. "EL IMPACTO DE LA CAZA FURTIVA DE RINOCERONTES EN LA RENDICION DE CUENTAS DE UNA ORGANIZACION DE CONSERVACION FINANCIADA POR EL ESTADO(The impact of rhino poaching on the accountability disclosures of ," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 9(1), pages 65-81, March.
    4. 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.
    5. Patrycja Krawczyk, 2021. "Non-Financial Reporting—Standardization Options for SME Sector," JRFM, MDPI, vol. 14(9), pages 1-18, September.
    6. 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.
    7. 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.
    8. 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.
    9. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.
    10. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    11. 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.
    12. Thomas Gutmayer & Dannielle Cerbone & Warren Maroun, 2022. "An Evaluation of Business Model Disclosures in Integrated Reports," Australian Accounting Review, CPA Australia, vol. 32(2), pages 220-237, June.

    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:eme:aaajpp:aaaj-12-2015-2320. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Emerald Support (email available below). General contact details of provider: .

    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.