A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity

Alrazi, Bakhtiar; Villiers, Charl de; Staden, Chris J. van

doi:10.1016/j.jclepro.2015.05.022

Cited by 126 publications

(152 citation statements)

References 164 publications

(216 reference statements)

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“…Extinction accounting needs to be transformative and, for this reason, our model requires companies to be proactive in how they manage extinction risk. According to Alrazi et al (2015) and Melnyk et al (2003), 'proactivity' (B) requires active stakeholder engagement (B1), appropriate management systems to monitor and drive environmental performance (B2) and supporting accounting infrastructure (B3). Applying this to extinction accounting, companies need to consider, inter alia, the following: What are stakeholders' legitimate expectations regarding the organisation's responsibility to identify and manage extinction risks?…”

Section: Exploring and Extending An Emancipatory Framework For Extincmentioning

confidence: 99%

Integrated extinction accounting and accountability: building an ark

Atkins

Maroun

2018

AAAJ

132

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Structured Abstract PurposeWe are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. In this paper we explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention. Design/methodology/approachThe paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organizational accountability whilst recognizing philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. Our overarching framework derives from the concept of emancipatory accounting. Findings and Practical implicationsThe outcome of the writing is to: present (a) an emancipatory 'extinction accounting' framework which can be embedded within integrated reports, and (b) a diagrammatic representation, in the form of an 'ark', of accounting and accountability mechanisms which, combined, can assist, we argue, in preventing extinction. We suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and NGOs) and organizations on biodiversity and species protection. Originality/valueThis paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and also brings together the links in accounting and accountability mechanisms which, working together, can prevent species extinction.

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Section: Exploring and Extending An Emancipatory Framework For Extincmentioning

confidence: 99%

Integrated extinction accounting and accountability: building an ark

Atkins

Maroun

2018

AAAJ

132

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“…This article is limited to the development of a normative scorecard for evaluating the quality of biodiversity reporting. Future research can concentrate on the drivers of biodiversity reporting and how, for example, organisational systems, the availability of resources and attitudes or cultures affect the commitment to high-quality biodiversity (and other types of non-financial reporting) (Alrazi et al 2015;. Perhaps, most important is the need for additional research on the role which accounting can play in preserving biodiversity.…”

Section: Resultsmentioning

confidence: 99%

“…This can include the use of NGOs and active engagement with key stakeholders to, for example, assess biodiversity risks more accurately, make recommendations on how to improve harvesting methods or review the sustainability of operations (Atkins & Maroun 2018;De Villiers & Maroun 2018). Finally, high-quality biodiversity reporting needs to be supported by an effective internal management function which provides the policies, procedures, operating standards and controls for sustainable harvesting of seafood and ensures that the disclosures included in an integrated or sustainability report are not just rhetoric (see Alrazi, De Villiers & Van Staden 2015;McNally, Cerbone & Maroun 2017).…”

Section: Elements Of Biodiversity Reportingmentioning

confidence: 99%

A review of biodiversity reporting by the South African seafood industry

Usher

Maroun

2018

SAJEMS

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Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth. Aim: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures. Setting: The study focuses on South African biodiversity reporting. The choice of region is informed by the country’s significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed. Methods: Content analysis was used to collect data from a sample of companies’ integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures. Conclusion: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability.

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“…Alrazi, De Villiers, and Van Staden (2015) argued that the determinants of stakeholder pressure evoked by regulators shown in their framework that it is supported by findings on the regulator's articulation on EA practices. Based on the finding, regulators have a role to assist and motivate management to adopt EA.…”

Section: Reciprocal Commitmentmentioning

confidence: 99%

“…Kozlowski, Searcy, and Bardecki (2015) studied the importance of two-way communication for improving overall sustainability performance. Alrazi, De Villiers and Van Staden (2015) conveyed about strategy to communicate the legitimacy power on reporting and argued that it may involve accounting. Liempd and Busch (2013) implied strategic plan for biodiversity for the active engagement of the business sector to promote biodiversity-friendly business practices and to create communication campaigns (reporting) that promote the economic and business benefits of sustainable production and consumption.…”

Section: Environmental Disclosure (Ed) Based On Accountable Measurementsmentioning

confidence: 99%

Environmental accounting practices: A Regulatory and internal management perspective

Yuliarini¹,

Othman²,

Ismaila³

2017

JEFS

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We conduct a qualitative research to explore Environmental Accounting (EA) practices in a setting that do not have a standard EA or in settings where accounting policy put more emphasis on the principal base rather than the rule base accounting. EA practice is related to the accounting treatment of environmental activities that are integrated, sustainable, and accountable as part of an environmental improvement and affects environment-friendly products within the bound of the law. Our findings are in the synchronic pattern and provide linkage among regulators (environmental and accounting regulators) and internal managements as (a) the integration of management on environmental activities in the business operations that can provide value addition, (b) sustainability related to the legal compliance and improvement of products, (c) reducing risk with updated data, (d) funding in most reliable condition, and, (e) reciprocal commitment. Our findings contribute to the understanding of how EA practices support policy improvement within organizations.

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A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity

Cited by 126 publications

References 164 publications

Integrated extinction accounting and accountability: building an ark

Integrated extinction accounting and accountability: building an ark

A review of biodiversity reporting by the South African seafood industry

Environmental accounting practices: A Regulatory and internal management perspective

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