The sixth role of time in framing biodiversity performance (future-based rationality)
| Role of time | Description | Enabling role in emancipatory accounting | Risk for emancipatory accounting |
|---|---|---|---|
| Time as imagination | The use of an envisioned future state (preferably outside-in), followed by deciding on goals and actions in the present by drawing on future-based rationality | Can support more transformative thinking by allowing biodiversity performance to be framed in relation to broader aims, such as thriving ecosystems and intergenerational equity | Risk of speculative or idealised visions that lack grounding in the present or historical context in which the organisation operates, since future visions can be abstract and thereby disconnected from the lived experiences of affected communities or ecosystems |
| Role of time | Description | Enabling role in emancipatory accounting | Risk for emancipatory accounting |
|---|---|---|---|
| The use of an envisioned future state (preferably outside-in), followed by deciding on goals and actions in the present by drawing on future-based rationality | Can support more transformative thinking by allowing biodiversity performance to be framed in relation to broader aims, such as thriving ecosystems and intergenerational equity | Risk of speculative or idealised visions that lack grounding in the present or historical context in which the organisation operates, since future visions can be abstract and thereby disconnected from the lived experiences of affected communities or ecosystems |
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