Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

Blanco-Zaitegi, Goizeder; Etxeberria, Igor Álvarez; Abadía, José Mariano Moneva

doi:10.1016/j.jclepro.2022.133677

Cited by 28 publications

(26 citation statements)

References 101 publications

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“…institutions respond to the requirement to disclose information about their performance and policies in the following areas: environmental, social, human rights, bribery, corruption, diversity, and even biodiversity(Blanco-Zaitegi et al, 2022).The results of the present study regarding the percentage of financial institutions issuing an assured sustainability report are similar to those of previous studies MoriJunior et al (2014). Furthermore, we corroborate the previously identified lack of CE-related information.…”

supporting

confidence: 89%

“…The disclosure of nonfinancial and diversity information is a milestone reference for other companies as well as for policymakers in the EU (Cosma et al, 2021). Financial institutions respond to the requirement to disclose information about their performance and policies in the following areas: environmental, social, human rights, bribery, corruption, diversity, and even biodiversity (Blanco‐Zaitegi et al, 2022).…”

Section: Discussionmentioning

confidence: 99%

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Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

Abadía

Scarpellini

Aranda‐Usón

et al. 2022

Corp Soc Responsibility Env

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The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.

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supporting

confidence: 89%

Section: Discussionmentioning

confidence: 99%

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

Abadía

Scarpellini

Aranda‐Usón

et al. 2022

Corp Soc Responsibility Env

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“…In recent years, the corrosion of the world's biodiversity is vastly recognized as one of the paramount detrimental threats to the planet (Jones & Solomon, 2013). As a result, the planet is currently experiencing a severe environmental collapse due to the rapid loss of biodiversity over the past few centuries (Blanco‐Zaitegi et al, 2022). Moreover, the decline in biodiversity threatens the resilience of nature, societies, and the global economy (Duffy et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe

Issa

Zaid

2023

Bus Strat Env

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Environmental practices, in particular biodiversity protection, are crucial for a business to maintain its market valuation and social license. Grounded in resource dependency theory and upper echelon theory, we test the link between board gender diversity and firm's biodiversity initiatives disclosure. Also, we investigate potential moderating variables such as eco‐innovation, resource consumption reduction, and firm's corporate social responsibility (CSR) awards that could strengthen the link between board gender diversity and corporate biodiversity initiatives disclosure. To empirically test our study's framework, we rely on a sample of non‐financial firms operating in 13 European countries between 2002 and 2021. Our estimation results show that women's presence on boards is positively associated with better disclosure of biodiversity conservation initiatives of a firm. Also, our study suggests that firm's eco‐innovation, resource usage, and CSR awards are important and moderate the board gender diversity and biodiversity conservation disclosure nexus. Our results hold to a battery of sensitivity analyses.

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“…Issues related to biodiversity monitoring, aspects of the importance of ensuring the long-term preservation of and access to data are considered in the works of Hardisty et al [3], Alblas and van Zeben [4], Alkemade et al [5], Navarro et al [6], Barral and Guillet [7], Moersberger et al [8], Schmeller et al [9], Schmidt et al [10], Blanco-Zaitegi et al [11], Brörken et al [12], Xie et al [13], Lu et al [14], Cipullo [15], Estoque et al [16], Ren et al [17], Tóth et al [18], Kong et al [19], Li and Lei [20], White et al [21], Spangenberg [22].…”

Section: Aim and Methodologymentioning

confidence: 99%

Information provision for monitoring the sustainable development of the land and biodiversity

Chala,

Korepanov,

Lazebnyk

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The study is focused on gathering information to monitor sustainable land development and biodiversity. The article discusses the objectives and measures required to achieve Sustainable Development Goal 15 “Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss”. This paper shows the results of the analysis of key indicators and values for Ukraine. It also contains the developed conceptual diagram for managing the sustainable development of ecosystems and biodiversity. There were identified the main sources of statistical information, including traditional enterprise-level data and big data, and analyzed changes in indicators for monitoring the achievement of the Sustainable Development Goals at micro level under section “Environmental area”. The study also identified potential sources of information for calculating the presented indicators and explored the use of big data to develop an information base for monitoring, evaluating, and policy development related to sustainable land development and biodiversity. Further research and studies are needed to determine the algorithms of data processing, modelling and constructing of integrated indicators.

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Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

Cited by 28 publications

References 101 publications

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy?

Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe

Information provision for monitoring the sustainable development of the land and biodiversity

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