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Mainstreaming biodiversity accounting: potential implications for a developing economy

Author

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  • Javed Siddiqui

Abstract

Purpose - The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach - Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings - The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies, international donor agencies and foreign governments. Biodiversity accounting may provide a legitimate basis for the government in allaying concerns regarding environmental stewardship and assist in negotiations with powerful stakeholder groups on important issues such as financial assistance after natural disasters and claims to the global climate change fund. Originality/value - This is one of the early attempts to operationalise biodiversity accounting in the context of a developing economy.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:5:p:779-805
    DOI: 10.1108/AAAJ-03-2013-1242
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    Citations

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    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. Paola Vola & Lorenzo Gelmini & Lucrezia Songini, 2021. "What does the Business Model tell us about Natural Capital? Insights from African Integrated Reports," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 75-96.
    4. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    5. Angela Small & Alice Owen & Jouni Paavola, 2022. "Organizational use of ecosystem service approaches: A critique from a systems theory perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 284-296, January.
    6. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    7. 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.
    8. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    9. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
    10. 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).
    11. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    12. 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).
    13. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).

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