...Lisa Powell Purpose Against the backdrop of the escalating biodiversity crisis, the purpose of this article is to explore the role of accounting in enabling the flourishing of nature. Specifically, I introduce an accounting framework for nonhuman flourishing that encompasses flourishing...

...Madlen Sobkowiak; Thomas Cuckston Purpose Putting nature on a path to recovery is a vital grand challenge facing humanity. Pursuing this challenge demands a clear, concrete sense of what such a path looks like, what it means to progress in building a “nature-positive” future. In this study, we aim...

...Caterina Pesci; Lorenzo Gelmini; Paola Vola Purpose This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness...

... ends with a new income statement design, labeled as Value-Added Statement for Nature, which recognizes Nature as a further stakeholder and forces human stakeholders to give voice, or at least acknowledge the lack of voice, for non-human actors. Originality/value The author proposes a shift...

...Shona Russell; Markus J. Milne; Colin Dey Purpose The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others...

... habitat. The analysis adopts a social nature perspective, which sees the social and the natural as inseparably intertwined in socio-ecological systems: complexes of relations between (human and non-human) actors, being perpetually produced by fluid interactions. Using a theoretical framework from...