Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis
2022
Blanco-Zaitegi, Goizeder | Alvarez Etxeberria, Igor | Moneva, José M.
Towards the improvement of environmental sustainability and the conservation of biodiversity, organisations are increasingly aware of the importance of reporting their impacts on biodiversity and the conservation plans undertaken. Biodiversity accounting and reporting are relevant for developing organisational practices oriented towards environmental sustainability, promoting cleaner management policies with less impact on the environment. Biodiversity accounting research has attracted scholars in business management and accounting, and as a result, the literature in the field has grown in recent years. This study analyses the intellectual structure of the biodiversity accounting and management discipline through a systematic literature review, along with bibliometric techniques based on a co-word analysis of the main keywords included in 63 publications. The results reveal five thematic clusters: one motor cluster (sustainability), two transversal clusters (biodiversity reporting, corporate biodiversity management) and two isolated clusters (environmental protection, emancipatory accounting). In addition, the content of the selected papers is analysed and promising research paths are found, such as the need for more robust quantitative analyses or the development of new forms of emancipatory accounting. The study discusses the main insights from the analysis, proposes future research directions and provides practical implications for biodiversity protection and environmental sustainability.
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