Accounting for Biodiversity

This book explores the financial, business risk, ethical, cultural, and emotional rationales underlying the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation.

'Biodiversity' at its simplest, refers to the variety of species inhabiting Planet Earth. It is essential to the well-being of the planet. There is now a scientific consensus around the current ongoing crisis in biodiversity arising from both climate change and human activities. Experts believe we are in the middle of a mass extinction of biodiversity with devastating consequences for our planet. *Accounting for Biodiversity* explores the need for companies to actively protect, conserve and improve biodiversity within their sphere of operation. The 14 chapters written by a selected team of experts investigate the ways in which companies are embracing their responsibility through a variety of biodiversity initiatives and innovative models designed to improve the recording, reporting and valuing of biodiversity. Global case studies look at biodiversity accounting in Africa, Asia, Australasia, Europe and South America. Overall, this book provides a comprehensive set of reflections on accounting for biodiversity and recommendations for the future.

This book is essential reading for all those interested in the contribution that accounting can make to the preservation of biodiversity. As we see increasing awareness of the importance of sustainability and ecological responsibility in business activity it is relevant and should prove informative to students, managers, accountants and those in business more generally. It is also important for all those interested in conserving biodiversity.

Autorentext

Michael Jones is Professor of Financial Reporting and Head of Department of Accounting and Finance at the University of Bristol, UK

Inhalt

Part 1 Introduction 1. Accounting for Biodiversity: Rationale and Overview Michael Jones Part 2 Theoretical Framework 2. Creating a Theoretical Framework for Biodiversity Accounting Michael Jones 3. Ecosystem and Natural Inventory Biodiversity Frameworks Michael Jones 4. Accounting for Biodiversity and Ecosystem Services from an EMA Perspective: Towards a Standardised Biodiversity Footprint Methodology Joël Houdet and Charles Germaneau 5. Full Cost Accounting: Integrating Biodiversity Jared Davies 6. Biodiversity and Regional Authorities: A Common-pool Resources and Accounting Perspective Jean Raar 7. Accounting for Biodiversity: A Deep Ecological Perspective Jack Christian Part 3 Practical Implications 8. Biodiversity, International Conventions, Government Strategy and Indications: The Case of the UK Ian Thomson 9. Biodiversity Accountability in Brazil: the Role of LIFE® Certification Regiane Borsato, José Thomaz Mendes Filho, Miguel Serediuk Milano, Anke Manuela Salzmann, Bianca Brasil, Maria Alice Alexandre, Maria de Lourdes Silva Nunes, Clóvis Borges and Marcelo Posonski 10. Forest Certification and Biodiversity Accounting in the Congo Basin Countries Charles Elad Part 4 Alternative Perspectives 11. Corporate Biodiversity Reporting: Exploring its Anthropocentric Nature Jill Atkins, Carmen Gräbsch and Michael Jones 12. *Who Speaks for the River? Exploring Biodiversity Accounting using an Arena Approach Colin Dey and Shona Russell 13. Accounting for Biodiversity in 19th Century Britain: William Morris and the Defence of the Fairness of the Earth Jill Atkins and Ian Thomson 14. Conclusions Michael Jones*