Mainstreaming biodiversity accounting: potential implications for a developing economy

Javed Siddiqui

Accounting, Auditing & Accountability Journal, 2013, vol. 26, issue 5, 779-805

Abstract: Purpose - The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach - Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings - The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies, international donor agencies and foreign governments. Biodiversity accounting may provide a legitimate basis for the government in allaying concerns regarding environmental stewardship and assist in negotiations with powerful stakeholder groups on important issues such as financial assistance after natural disasters and claims to the global climate change fund. Originality/value - This is one of the early attempts to operationalise biodiversity accounting in the context of a developing economy.

Keywords: Biodiversity accounting; Climate change; Developing economy; Environmental disclosures; Sustainable development; Bangladesh; Developing countries; Economic development (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:26:y:2013:i:5:p:779-805

DOI: 10.1108/AAAJ-03-2013-1242

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