“…Such deep ecology values represent biocentric or ecocentric perspectives (Bond et al, 2021; Gaia & Jones, 2017) and were also found in corporate disclosure by Corvino et al (2021), Hassan et al (2021), Atkins et al (2018), and Maroun and Atkins (2018). These deep ecology values can be linked to organisations displaying “ecocentric leadership,” a consequence of recognising humans intrinsic link with nature (Biswas et al, 2022, p. 1), posited to underpin corporations' business strategy (Karami & Gorzynski, 2022). Notably, Roberts, Nandy, et al (2021) combined legitimacy, stakeholder, and deep ecology lenses in an attempt to explain corporate biodiversity reporting.…”