.... Findings Four topics pertaining to biodiversity and ecosystems are present in the corpus of research – biodiversity measurement, biodiversity offsetting, extinction accounting and biodiversity reporting. By critiquing these four accounting topics, we identified four transformative redefinitions...

...Ruopiao Zhang; Longxiang Zhao; Helen Kopnina; Carlos Noronha; Alice Catherine Hughes Purpose This study aims to examine the role and application of extinction accounting as a governance tool to address biodiversity loss in the context of rapid urbanisation. Focusing on the motivations, strategies...

... 23 10 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Pakistan Accountability Resource dependence theory Extinction accounting What is man without the beasts? If all the beasts were gone, man would die from a great loneliness...

...Jill Atkins; Warren Maroun Purpose This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim...

...Kenneth Weir Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations...

...Jill Atkins; Warren Maroun; Barry Colin Atkins; Elisabetta Barone Purpose The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union...