بررسی شیوه فعلی در گزارش های یکپارچه
Abstract
1- Introduction
2- South African biodiversity and species endangered by extinction
3- From accounting for biodiversity to extinction accounting
4- Method
5- Interpretive and critical research findings
6- Concluding discussion
References
Abstract
This paper adopts a normative approach to develop a dynamic form of corporate reporting designed to deal with the threat posed by mass extinction of species. The proposed reporting framework is intended to show how a type of accounting – which is referred to as extinction accounting – can and should be used to drive positive corporate change and prevent the loss of species. The framework is inspired by both an anthropocentric and deep ecological view on nature and draws on accountancy’s emancipatory potential rather than attempting to find a substitute for current technologies of accounting and accountability. The prior literature on biodiversity and emancipatory accounting is complemented by showing how an innovative form of reporting on a specific environmental issue can be operationalised and used in the short-term to respond to the threats posed by mass extinction.
Introduction
The planet is currently experiencing the sixth mass extinction event, with human and business activity being the root cause of species loss and habitat destruction (Ceballos, García, & Ehrlich, 2010, 2015; Kolbert, 2014). The latest scientific research finds that, from a sample of almost half vertebrate species, 32% are decreasing in population size and range as a result of habitat loss, overexploitation, invasion by alien species, pollution and global warming (Ceballos, Ehlrich, & Dirzo, 2017). The most significant finding is that extinction rates have been underestimated due to a focus on specific species rather than the reduction in total population sizes: “Population extinctions today are orders of magnitude more frequent than species extinctions. Population extinctions, however, are a prelude to species extinctions, so Earth’s sixth mass extinction episode has proceeded further than most assume. The massive loss of populations is already damaging the services ecosystems provide to civilization …. All signs point to ever more powerful assaults on biodiversity in the next two decades, painting a dismal picture of the future of life, including human life” (Ceballos et al., 2017, p.6095). Given this looming environmental disaster, the accounting and business community cannot simply assume that a scientific solution will be found to prevent extinction and the associated risks which it poses to humanity. Codes of corporate governance and responsible investment (see Institute of Directors in Southern Africa [IOD], 2011, 2016) call on all companies and institutional investors to take a stand on unsustainable business practice. Practitioner-focused books have emerged making a clear business case for reversing declining trends in animal and plant populations in the interest of long-term corporate sustainability (see Atkins & Atkins, 2016; King & Atkins, 2016).