Angry Birds – The Use of International Union for the Conservation of Nature Categories as Biodiversity Disclosures in Extinction Accounting

Abstract

The purpose of this research is to provide an account of whether extinction accounting and the use of IUCN categories offers a valuable and feasible addition to biodiversity disclosures for an organisation that has a professional interest in conservation programmes. Specifically, when and where IUCN categories can be used as biodiversity disclosures to address the threat of extinction. This study is based on a single anomalous case a Nordic zoo, located in Sweden, which has focused its operations exclusively on the conservation of threatened species and is the only zoo in Europe to do so. In order to comprehend the use of IUCN categories the annual report and the corporate website of Nordic Zoo have been examined. An open-ended interview with zoo management has been conducted to learn the intentions behind such specific disclosures and the use of IUCN categories. The findings of this study reveal that IUCN categories are appropriate biodiversity disclosures for highlighting extinction threats to various species. In an organisation with a professional interest in practicing conservation programmes, IUCN categories play a central role in communicating with stakeholders. This study demonstrates that biodiversity disclosures are part of a sincere effort to report on conservation.

The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures?

“…This paper responds to calls to expand accounting research on social and environmental accounting (Cuckston, 2018; Zhao & Atkins, 2021), by incorporating conservation and biodiversity issues (hereafter, collectively referred to as biodiversity) into the emerging field of extinction accounting (Büchling & Maroun, 2021; Cuckston, 2018; Rimmel, 2021; Weir, 2018). Biodiversity encompasses the diverse range of species that contribute to the maintenance of healthy ecosystems, ensuring the long‐term sustainability and survival of the human population (Hassan et al, 2022).…”