Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions

Roberts L., Hassan A., Elamer A., Nandy M.

Business Strategy and the Environment, vol.30, no.1, pp.705-720, 2021 (SSCI, Scopus) identifier

  • Nəşrin Növü: Article / Article
  • Cild: 30 Say: 1
  • Nəşr tarixi: 2021
  • Doi nömrəsi: 10.1002/bse.2649
  • jurnalın adı: Business Strategy and the Environment
  • Jurnalın baxıldığı indekslər: Social Sciences Citation Index (SSCI), Scopus, International Bibliography of Social Sciences, ABI/INFORM, Aerospace Database, Business Source Elite, Business Source Premier, Communication Abstracts, Environment Index, Geobase, Greenfile, INSPEC, Metadex, Pollution Abstracts, Psycinfo, Public Affairs Index, Civil Engineering Abstracts
  • Səhifə sayı: pp.705-720
  • Açar sözlər: biodiversity accounting/reporting, extinction accounting/reporting, species, sustainable development, systematic literature review
  • Açıq Arxiv Kolleksiyası: Məqalə
  • Adres: Bəli

Qısa məlumat

This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid-19 crisis, causing profound economic and health impacts. This justifies the need for an SLR of 40 articles from 2013 to 2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Accounting, Auditing & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers and practitioners pursuing research in this field.