Table 2 Previous literature reviews on... | Emerald Publishing

Table 2

Previous literature reviews on corporate biodiversity accounting

Article	Theoretical framework	Focus	Method	Stakeholder engagement	Future research
Blanco-Zaitegi et al. (2022). Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis	No theoretical framework	Mapping the intellectual structure of biodiversity accounting and management	Systematic literature review, bibliometric analysis, thematic clusters of biodiversity accounting and reporting	Highlighting the importance of stakeholder engagement regarding local biodiversity knowledge and the auditing of biodiversity information	Calling for research on the integration of stakeholder engagement in CBM
Maione et al. (2023). An algorithmic historiography of biodiversity accounting literature	No theoretical framework	Exploring historical and contemporary trends in biodiversity accounting	Algorithmic historiography	No focus on stakeholder engagement	Emphasizing interdisciplinary collaboration, the integration of social costs in accounting, the creation of incentives, institutional frameworks, and measurement tools, and stakeholder engagement
Maione et al. (2024). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping	No theoretical framework	Mapping research trends in biodiversity accounting	Bibliometric analysis, descriptive analysis, thematic clusters	No focus on stakeholder engagement	Emphasizing the development of measurement tools and reporting frameworks that include social aspects, and the promotion of interdisciplinary collaboration
Roberts et al. (2021). Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research direction	No theoretical framework, but the findings show that legitimacy theory is the most commonly applied theoretical framework in the literature	Reviewing biodiversity and species extinction accounting literature	Systematic literature review	Emphasizing the importance of the corporate’s collaboration with NGOs and the public sector for species preservation	Calling for future research that moves beyond traditional CSR theories and incorporates theoretical frameworks from broader social sciences
Schaltegger et al. (2023). Managing and accounting for corporate biodiversity contributions. Mapping the field	No theoretical framework	Examining barriers to CBM and the importance of accounting for integrating biodiversity in corporate strategies	Literature review	No focus on stakeholder engagement	Highlighting the need to further explore management accounting to improve the consideration of biodiversity impacts in decision-making

Article	Theoretical framework	Focus	Method	Stakeholder engagement	Future research
Blanco-Zaitegi et al. (2022). Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis	No theoretical framework	Mapping the intellectual structure of biodiversity accounting and management	Systematic literature review, bibliometric analysis, thematic clusters of biodiversity accounting and reporting	Highlighting the importance of stakeholder engagement regarding local biodiversity knowledge and the auditing of biodiversity information	Calling for research on the integration of stakeholder engagement in CBM
Maione et al. (2023). An algorithmic historiography of biodiversity accounting literature	No theoretical framework	Exploring historical and contemporary trends in biodiversity accounting	Algorithmic historiography	No focus on stakeholder engagement	Emphasizing interdisciplinary collaboration, the integration of social costs in accounting, the creation of incentives, institutional frameworks, and measurement tools, and stakeholder engagement
Maione et al. (2024). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping	No theoretical framework	Mapping research trends in biodiversity accounting	Bibliometric analysis, descriptive analysis, thematic clusters	No focus on stakeholder engagement	Emphasizing the development of measurement tools and reporting frameworks that include social aspects, and the promotion of interdisciplinary collaboration
Roberts et al. (2021). Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research direction	No theoretical framework, but the findings show that legitimacy theory is the most commonly applied theoretical framework in the literature	Reviewing biodiversity and species extinction accounting literature	Systematic literature review	Emphasizing the importance of the corporate’s collaboration with NGOs and the public sector for species preservation	Calling for future research that moves beyond traditional CSR theories and incorporates theoretical frameworks from broader social sciences
Schaltegger et al. (2023). Managing and accounting for corporate biodiversity contributions. Mapping the field	No theoretical framework	Examining barriers to CBM and the importance of accounting for integrating biodiversity in corporate strategies	Literature review	No focus on stakeholder engagement	Highlighting the need to further explore management accounting to improve the consideration of biodiversity impacts in decision-making

Source(s): Authors’ own work