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A Practical Application of Accounting for Biodiversity: The Case of Soil Health

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  • Warren Maroun
  • Jill Atkins

Abstract

This discursive paper develops a normative model for accounting for soil health inspired by earlier work on biodiversity reporting, ecological accounting and extinction accounting. The model provides a framework for reporting on the biological context, strategic relevance and policy implications of soil degradation at an organisational level. It offers suggestions on how to report on environmental performance and post-implementation reviews using the guidelines provided by the Global Reporting Initiative (GRI) and the International Integrated Reporting Council (IIRC) as a frame of reference. While the model focuses specifically with soil health, it can be readily adapted to deal with other environmental issues. It should be relevant for practitioners considering how to deal with emerging environmental issues in their sustainability or integrated reporting. At the same time, the paper answers calls for additional research on the change potential of accounting systems which bridges the gap between theory and practice.

Suggested Citation

  • Warren Maroun & Jill Atkins, 2021. "A Practical Application of Accounting for Biodiversity: The Case of Soil Health," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 41(1-2), pages 37-65, May.
    • Handle: RePEc:taf:seaccj:v:41:y:2021:i:1-2:p:37-65
    DOI: 10.1080/0969160X.2020.1819360
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    Cited by:

    1. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosur," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.

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