ABSTRACT

Purpose: We intend to offer a counter-narrative to those accounts of specific species extinction. Our intention is to offer a counter narrative that places humanity's ways of organising at the core and recognises that only fundamental re-appraisal of (western) humanity's current taken-for-granted narratives offers any hope for biodiversity and sustainability. Thus we seek to offer a narrative that might challenge producers of accounts of all sorts to reconsider the context and level of resolution of their accounts. We do this by first arguing that humankind is the root cause of most (if not all) current species extinctions. We then argue that such extinctions represent one reason why humanity might itself be threatened with extinction or indeed, why human extinction might be a good thing. We need new accounts and utopian possibilities with which to imagine other, better, futures.Design/methodological/approach: The piece is an essay which assembles a wide range of literature in order to support its contentions. Findings:There are many individual accounts of species which explore the (albeit very serious) symptoms of a problem without, we maintain, examining the systematic source of the problem. The source problem is western mankind's organisation and somewhat taciturn conception of humanity. There is a lack of accounts offering new possibilities. Research Limitations/Implications:The piece is an essay and, consequently limited to the quality of the argument presented. The essay suggests that the principal implications relate to (i) how producers of counter-accounts frame their construction of accounts and (ii) how accounts of species extinction need to be more cognizant of underlying causes.Practical Implications: Without substantial change, planetary ecology, including humanity, is very seriously threatened. Imagining a plausible future is a most practical act of faith.Social Implications: The essay suggests that as accountants we might think to approach our counter-accounts with a lower level of resolution: one that is directed towards a more challenging notion of what it is to be human. Originality/value: Whilst building upon the growing sophistication in our understanding of (new) accounts and responding to the emerging literatures on biodiversity, species extinction and utopian vision we offer what we believe to be a unique suggestion in the accounting literature about the extinction of mankind.Key Words: Humanity; Extinction; Narratives; Accounts; Biodiversity; Utopian Method

The paper is principally concerned with (a) outlining the range of possibilities that exist for organisations which wish to undertake environmental and sustainability reporting and (b) suggesting particular approaches as the more desirable. But the paper also attempts to show that there is an important difference between environmental reporting and reporting for sustainability, and that, so far, efforts to encourage organisations to voluntarily undertake either have not been successful. Environmental reporting is business-centred and there are a number of practicable ways in which it can be undertaken. The most notable of these are the UN CTC approach to financial environmental reporting plus the Compliance-with-Standard Report. Reporting for sustainability is life-centred and, whatever method we adopt it is likely to show that western organisations are not currently sustainable. The concept of sustainability is widely underestimated and misused in business and political circles. This is explored and the real meaning of sustainability operationalised. Environmental reporting and sustainability reporting are shown to be essential and practicable. It is argued, however, that there is little or no prospect of widespread, systematic reporting by corporations without a major regulatory initiative.

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