Biodiversity reporting in Sweden: corporate disclosure and preparers' views

Gunnar Rimmel and Kristina Jonäll

Accounting, Auditing & Accountability Journal, 2013, vol. 26, issue 5, 746-778

Abstract: Purpose - The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach - This study applies a mixed methods approach to the examination of the quantity and location of biodiversity disclosure. The research focuses on a study of corporate websites and corporate reports over a five‐year period. Interviews with company representatives were also conducted regarding company intentions behind biodiversity disclosure. Findings - The findings of this study show that few of the companies studied have a record of providing continuous biodiversity information. Those companies that provide the most biodiversity information are in the lower‐risk sector. The interview respondents identify social environmental reporting frameworks as catalysts for biodiversity disclosure. A reason for this low level of biodiversity disclosure may be the infrequency of interaction with pressure groups. However, the respondents also state, as increasingly their companies have paid more attention to sustainability reporting in recent years, more detailed biodiversity disclosure has resulted. Research limitations/implications - The research in this study, which is explorative and descriptive, is limited to a study of the quantity and location of biodiversity disclosure by 29 companies listed on the OMXS30 and the preparers' reasons for such disclosure. Originality/value - This is an original study that attempts to go beyond mere reporting of biodiversity disclosure by examining the motivations for such disclosure using interviews with company representatives.

Keywords: Biodiversity reporting; Disclosure; Sustainability reporting; Sweden; Sustainable development; Information disclosure (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:26:y:2013:i:5:p:746-778

DOI: 10.1108/AAAJ-02-2013-1228

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