A practical application of accounting for biodiversity: the case of soil health

Maroun, Warren and Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019 2021. A practical application of accounting for biodiversity: the case of soil health. Social and Environmental Accountability Journal 41 (1-2) , pp. 37-65. 10.1080/0969160X.2020.1819360

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Taylor and Francis Group
ISSN:	0969-160X
Last Modified:	27 Jan 2023 11:01
URI:	https://orca.cardiff.ac.uk/id/eprint/154120

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