... the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature. Xiaorui Wang can be contacted at: wangxiaorui@sdufe.edu.cn 30 06 2022 23 01 2023 02 04...

... Species Biodiversity accounting Extinction accounting Emancipatory Gilbert White Naturalist's Journals Increasing interest in accounting for sustainability in recent years has been accompanied, to some extent, by historical research into social and environmental accounting with researchers...

... whilst recognising philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. The overarching framework derives from the concept of emancipatory accounting. Findings The outcome of the writing...

... disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest...

..., emancipatory and leads to engendering change in corporate behaviour and attitudes. Design/methodology/approach The authors reviewed the literature relating to biodiversity across a wide array of disciplines including anthropology, biodiversity, ecology, finance, philosophy, and of course, accounting...