Biodiversity and local government: a reporting and accountability perspective

Meropy Barut, Jean Raar and Mohammad I Azim

Managerial Auditing Journal, 2016, vol. 31, issue 2, 197-227

Abstract: Purpose - – The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction. Design/methodology/approach - – Content analysis was used to analyze the disclosures of these LGAs. Findings - – The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans. Originality/value - – This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.

Keywords: Public sector; Voluntary disclosure; Accountability; Councils; Biodiversity; Local government authority; Biodiversity disclosures; M40; M41; Q57 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-08-2014-1082

DOI: 10.1108/MAJ-08-2014-1082

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