...Pilar Tirado-Valencia; Marta De Vicente-Lama; Mar Ortiz-Gómez Purpose This study aims to explore the link between aspirational talk and action in biodiversity reporting to identify potential decoupling practices. Design/methodology/approach Content analysis is applied to 84 sustainability...

...Yanqi Sun; Yvette Lange Purpose This study aims to explore the biodiversity reporting by the largest dairy company in China (the Yili Group). The authors use signalling theory, legitimacy theory, institutional theory and stakeholder theory to understand the Yili Group’s motivations to report...

... is that we abandon the present organization-centred approaches to biodiversity reporting and accounting. Cuckston (2013) anticipates that the “construction of new models of environmental accounting is an intriguing and potentially useful avenue of research” (p. 692). Flowing from Raar (2014) , Atkins...