Kalimantan's biodiversity: developing accounting models to prevent its economic destruction

Tehmina Khan

Accounting, Auditing & Accountability Journal, 2014, vol. 27, issue 1, 150-182

Abstract: Purpose - – The purpose of this article is to explore the current and historical state of accounting for biodiversity in Kalimantan (Borneo). It is also to evaluate various models for stand-alone biodiversity reporting in the context of the work undertaken in Kalimantan by the United Nations Collaborative Program on Reducing Emissions from Deforestation and Degradation in Developing Countries (the REDD program). Economics and politics play a dominant role in hindering biodiversity conservation in the region. This article develops and presents an integrated biodiversity measuring, monitoring and reporting model with the aim of undermining the biodiversity damaging activities in the region. The model enables the provision of comprehensive information on biodiversity to support and inform stakeholders' decision-making and economic activities in relation to Kalimantan. Design/methodology/approach - – Kalimantan was selected as a case study site to identify the destruction of biodiversity caused by businesses driven by narrow and selfish economic motives. A number of measuring, monitoring and reporting models for biodiversity are analysed under Reducing Emissions from Deforestation and Degradation (REDD's) Kalimantan Forests and Climate Partnership's reporting framework. Findings - – Various social, political and economic impediments to the conservation of Kalimantan's biodiversity currently exist. A comprehensive and multifaceted framework of biodiversity reporting and disclosure needs to be implemented in order to promote accountability for Kalimantan's biodiversity. Such a framework is needed to ensure transparency in relation to the activities of stakeholders that impact biodiversity in the region. Biodiversity reporting can also promote the monitoring and control of the use of Kalimantan's land and labour by businesses. It can inform the economic decision-making at both the international and regional levels that needs to occur in order to protect and rehabilitate Kalimantan's biodiversity and biodiversity habitat. Practical implications - – In this article an integrated biodiversity measuring, monitoring and reporting model is presented. In addition to Kalimantan, this model can also be applied to biodiversity reporting in any economically developing region that requires international intervention, investment and guidance to ensure the protection of its biodiversity. The framework developed expands on the current REDD reporting framework for Kalimantan. Originality/value - – This is an original research paper.

Keywords: Accounting; Reporting; Biodiversity; Kalimantan; REDD (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:27:y:2014:i:1:p:150-182

DOI: 10.1108/AAAJ-07-2013-1392

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