Horner, CA and Davison, N, Accounting for biodiverse wildlife corridor plantations, Meditari Accountancy Research ISSN 2049-372X (2020) [Refereed Article]
|PDF (Accounting for Biodiverse Wildlife Corridor Plantations 2020)|
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Purpose:This paper explores the feasibility of implementing the Natural Inventory Model (NIM) developed by Jones (1996; 2003) in biodiverse wildlife corridor plantations, from an NGO’s perspective.
Design: Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia (Tasmania) (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based biodiverse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land ‘sacrificed’ by landowners may be demonstrated via the quantification and communication of improvements in biodiversity using the NIM.
Findings: Results suggest that the existing NIM is impractical for use by an NGO with limited resources. However, with some adaptations incorporating science-based measurements, the NIM can be used to account for biodiverse wildlife corridor plantations.
Practical Implications: The findings have implications for not-for-profit, corporate and government sectors in terms of how accounting may facilitate the quantification and communication of conservation and restoration efforts.
Social Implications: Biodiversity loss is now considered to be a greater threat to the planet than climate change. Efforts to account for biodiversity are consistent with the UN 2030 Sustainable Development Agenda and the Australian Government’s ‘Biodiversity Conservation Strategy’ (2010).
Originality:Whilst prior studies have successfully implemented the NIM using secondary data, this is the first known to test the feasibility of the model using primary data in collaboration with an NGO.
|Item Type:||Refereed Article|
|Keywords:||sustainability, sustainable development, action research, conservation, biodiversity, environmental accounting|
|Research Division:||Commerce, Management, Tourism and Services|
|Research Group:||Accounting, auditing and accountability|
|Research Field:||Sustainability accounting and reporting|
|Objective Division:||Environmental Management|
|Objective Group:||Other environmental management|
|Objective Field:||Other environmental management not elsewhere classified|
|UTAS Author:||Horner, CA (Dr Claire Horner)|
|Web of Science® Times Cited:||3|
|Downloads:||16 View Download Statistics|
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