Un modello sistemico delle relazioni tra azienda, biodiversit? ed ecosistemi per gestire la performance ambientale

Lino Cinquini, Giacomo Pigatto, Andrea Tenucci and Niccol? Braico

MANAGEMENT CONTROL, 2024, vol. 2024/2, issue 2, 161-185

Abstract: Biodiversity loss and ecosystem collapse are major threats to humankind?s wellbeing and companies are facing increasing attention ? and normative pressure ? to consider their impacts on and dependencies from biodiversity and ecosystems. However, it is not easy to understand the complex relation-ship occurring between business activities, biodiversity, and ecosystems. Therefore, this research constructs a systemic model to comprehend such a re-lationship and breaks it up into simpler and manageable components. The re-search adopts an interventionist methodology in which the researchers under-took a literature review followed by focus groups with experts and companies to co-develop the systemic model. The final model identifies and classifies sixteen types of impacts that companies have on biodiversity grouped into five main drivers: ecosystem use change, over-exploitation, invasive alien species, pollution, and climate change. Moreover, the model identifies and classifies twenty-four ecosystem services grouped into three main categories: provisioning services, maintaining and regulating services, and immaterial and cultural services. This research contributes to management control re-search and practice by proposing a model that could help companies valuing, managing, monitoring, and accounting for a complex phenomenon ? the rela-tionship between companies, biodiversity, and ecosystems ? by breaking it up into simpler, clearer, and more manageable components.

Date: 2024
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