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Keywords: Extinction accounting
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Journal Articles
Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?
Available to Purchase
Sustainability Accounting, Management and Policy Journal 1–27.
Published: 27 March 2026
... pressures at the national level on decoupling practices. Corresponding author Marta De Vicente-Lama mvicente@uloyola.es In the context of extinction accounting, reporting can be a tool to promote companies’ efforts to prevent the disappearance of species and mitigate their impacts (Maroun...
