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

Q2 Business, Management and Accounting Social and Environmental Accountability Journal Pub Date : 2020-09-12 DOI:10.1080/0969160X.2020.1819360

W. Maroun, J. Atkins

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引用次数: 7

Abstract

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.

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生物多样性核算的实际应用:以土壤健康为例

这篇论文开发了一个规范模型，用于计算土壤健康，灵感来自于早期的生物多样性报告，生态会计和灭绝会计工作。该模型为在组织层面报告土壤退化的生物背景、战略相关性和政策影响提供了一个框架。它就如何利用全球报告倡议组织(GRI)和国际综合报告委员会(IIRC)提供的指导方针作为参考框架，报告环境绩效和实施后审查提供了建议。虽然该模型特别关注土壤健康，但它可以很容易地适用于处理其他环境问题。它应该与从业者考虑如何在其可持续性或综合报告中处理新出现的环境问题有关。同时，本文回应了对会计制度变革潜力的进一步研究的呼吁，弥合了理论与实践之间的差距。

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.