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Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?

David Talbot and Olivier Boiral

Business Strategy and the Environment, 2021, vol. 30, issue 5, 2571-2586

Abstract: The biodiversity disclosure practices of sub‐national governments remain understudied and poorly understood. The present study investigates the biodiversity disclosure practices of the 101 public organizations in Québec, Canada. The study's purpose is to better understand the internal dynamics that may explain the various shortcomings observed in official documents. To meet this objective, Goffman's dramaturgical frontstage/backstage analogy is used. In particular, the current study employs a content analysis of the sampled organizations' action plans and annual reports (N = 505) as well as interviews (N = 35). The results highlight both significant gaps in Québec's public organizations' biodiversity disclosure practices and a tendency for these organizations to make symbolic rather than substantial commitments. Also, problematic behaviors that can affect transparency were identified among the organizations—specifically, bricolage of actions and the manipulation of figures to influence stakeholder perceptions.

Date: 2021
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https://doi.org/10.1002/bse.2764

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