Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

Autor:	Goizeder Blanco-Zaitegi, Igor Álvarez Etxeberria, José M. Moneva
Rok vydání:	2022
Předmět:	bibliometric analysis Renewable Energy Sustainability and the Environment Strategy and Management systematic literature review biodiversity accounting co-word analysis Building and Construction Industrial and Manufacturing Engineering biodiversity reporting General Environmental Science
Zdroj:	Zaguán. Repositorio Digital de la Universidad de Zaragoza instname
Popis:	Towards the improvement of environmental sustainability and the conservation of biodiversity, organisations are increasingly aware of the importance of reporting their impacts on biodiversity and the conservation plans undertaken. Biodiversity accounting and reporting are relevant for developing organisational practices oriented towards environmental sustainability, promoting cleaner management policies with less impact on the envi-ronment. Biodiversity accounting research has attracted scholars in business management and accounting, and as a result, the literature in the field has grown in recent years. This study analyses the intellectual structure of the biodiversity accounting and management discipline through a systematic literature review, along with biblio-metric techniques based on a co-word analysis of the main keywords included in 63 publications. The results reveal five thematic clusters: one motor cluster (sustainability), two transversal clusters (biodiversity reporting, corporate biodiversity management) and two isolated clusters (environmental protection, emancipatory ac-counting). In addition, the content of the selected papers is analysed and promising research paths are found, such as the need for more robust quantitative analyses or the development of new forms of emancipatory ac-counting. The study discusses the main insights from the analysis, proposes future research directions and provides practical implications for biodiversity protection and environmental sustainability. This work is supported by the Provincial Council of Gipuzkoa, Proyectos Etorkizuna Eraikiz 2022/2023; and the Spanish Ministry of Science and Innovation, Grant Number: PID2019-107822RB-I00.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::62000399848d14d8d64f3ac66de5c772 http://zaguan.unizar.es/record/118708 Zobrazit plný text záznamu