Biodiversity accounting: uncover environmental destruction in Indonesia

Abstract

Purpose This study aims to reveal the impression which is delivered in the biodiversity report of local governments in South Sulawesi Province, Indonesia. It is crucial since the region has biodiversity that seems to get no specific attention in preserving its sustainability. Design/methodology/approach Discourse analysis was used as a method to reveal fact and developing discourse. Analysis method to be developed was Eder cognitive discourse analysis, which was conducted by observing the narration in the biodiversity report. Findings The findings of this study indicate that the informant's impression of the biodiversity report was made to attract investors by showing information related to local natural resources, thus allowing investors to exploit nature as needed. Nature and humans in the view of policymakers cannot be separated. Research limitations/implications The implication of this research for further research is to focus more on the neutralization motives of the biodiversity reports preparers and the implications of community participation to save the environment. Practical implications This study shows practice and policy of accounting in the organizational biodiversity as written in its report. Discourse and impression which are stated to the stakeholders need to be changed to show the seriousness of the region in biodiversity conservation. Originality/value Many types of research studies have been conducted related to biodiversity accounting so far, but this paper views it from a different aspect. This paper discusses the intention and purpose of the report to show its spirit.

The impact of board and hotel characteristics on biodiversity reporting: market diversification as a moderator

“…The loss of biodiversity as the result of human activities is one of the greatest threats to the global environment (Skouloudis et al , 2019; Syarifuddin and Damayanti, 2019). The hotel industry is one of the fast-growing industries that negatively affect a wide range of animal and plant species (Malik et al , 2016).…”

Implementing biodiversity reporting: insights from the case of the largest dairy company in China

“…If a company intends to manage its external corporate image, impression management and greenwashing are the commonly-used disclosure strategies (Ahmed Haji and Anifowose, 2016; Velte, 2021). Corporate reports, such as annual reports, sustainability reports and biodiversity reports can be used as impression management instruments (Roman et al , 2019; Syarifuddin and Damayanti Ratna, 2019). In the context of corporate reporting, impression management refers to “the tendency for the organization to use data selectively and present them in a favourable light to manipulate audience perceptions of corporate achievements” (Melloni, 2015).…”

Aktualisasi Ajaran Islam Dalam Praktik Akuntansi Lingkungan

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