Illustrative examples of biodiversity reporting used to identify levels of engagement and associated forms of legitimacy
| Level of engagement | Example quotation (company, year) | Classification | Dominant accountability form |
|---|---|---|---|
| Peripheral | “Biodiversity is one of the planetary boundaries most exposed to stress.” (SBB, 2022) | General statement | Symbolic |
| Operational | “Through certifications such as FSC and PEFC, Essity ensures sustainable fibre sourcing, thereby preventing deforestation and promoting biodiversity.” (Essity, 2023 AR) | Concrete measure linked to specific activities or processes | Pragmatic |
| Strategic | “Boliden assesses biodiversity performance at our operating sites … the creation of wildflower meadows and wetlands, and biodiversity enhancements in existing woodlands ….” (Boliden, 2023) | Concrete measure, integrated into corporate strategy and long-term planning | Substantive |
| Level of engagement | Example quotation (company, year) | Classification | Dominant accountability form |
|---|---|---|---|
| Peripheral | “Biodiversity is one of the planetary boundaries most exposed to stress.” (SBB, 2022) | General statement | Symbolic |
| Operational | “Through certifications such as FSC and PEFC, Essity ensures sustainable fibre sourcing, thereby preventing deforestation and promoting biodiversity.” (Essity, 2023 AR) | Concrete measure linked to specific activities or processes | Pragmatic |
| Strategic | “Boliden assesses biodiversity performance at our operating sites … the creation of wildflower meadows and wetlands, and biodiversity enhancements in existing woodlands ….” (Boliden, 2023) | Concrete measure, integrated into corporate strategy and long-term planning | Substantive |
Note(s): The examples are illustrative and reflect analytical interpretations of how biodiversity-related disclosures were legitimised in context. They do not represent an exhaustive or mutually exclusive classification. In practice, companies may display characteristics across levels, and classifications reflect the dominant pattern observed in the reporting context
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.