Managing and accounting for corporate biodiversity contributions mapping the field

Research output: Journal contributionsJournal articlesResearchpeer-review

Standard

Managing and accounting for corporate biodiversity contributions mapping the field. / Schaltegger, Stefan; Gibassier, Delphine; Maas, Karen.
In: Business Strategy and the Environment, Vol. 32, No. 5, 07.2023, p. 2544-2553.

Research output: Journal contributionsJournal articlesResearchpeer-review

Harvard

APA

Vancouver

Bibtex

@article{af54ec19a6bb4e489f260dd56c7cd8d6,
title = "Managing and accounting for corporate biodiversity contributions mapping the field",
abstract = "Biodiversity loss has been assessed by natural scientists as the key sustainability problem where planetary boundaries are exceeded most dramatically. In contrast to these findings, surveys among companies find that biodiversity receives least priority among all sustainability issues. This raises the question about barriers for corporate biodiversity management, available accounting and management approaches and the role of research to overcome these barriers as well as to motivate managers and enable change. This conceptual paper maps biodiversity management as an emerging research field and highlights the importance of management accounting to support effective corporate biodiversity management. We propose a framework for managers to assess what their impact is on biodiversity and what the impact is of biodiversity on their businesses. The framework helps managers to identify how their businesses are impacted by biodiversity and how they can contribute to stopping biodiversity loss and to regenerating biodiversity. The paper discusses key levers for corporate biodiversity contributions and deducts conclusions for research and practice.",
keywords = "biodiversity, biodiversity contributions, framework, management accounting, Sustainability sciences, Management & Economics",
author = "Stefan Schaltegger and Delphine Gibassier and Karen Maas",
year = "2023",
month = jul,
doi = "10.1002/bse.3166",
language = "English",
volume = "32",
pages = "2544--2553",
journal = "Business Strategy and the Environment",
issn = "0964-4733",
publisher = "John Wiley & Sons Ltd.",
number = "5",

}

RIS

TY - JOUR

T1 - Managing and accounting for corporate biodiversity contributions mapping the field

AU - Schaltegger, Stefan

AU - Gibassier, Delphine

AU - Maas, Karen

PY - 2023/7

Y1 - 2023/7

N2 - Biodiversity loss has been assessed by natural scientists as the key sustainability problem where planetary boundaries are exceeded most dramatically. In contrast to these findings, surveys among companies find that biodiversity receives least priority among all sustainability issues. This raises the question about barriers for corporate biodiversity management, available accounting and management approaches and the role of research to overcome these barriers as well as to motivate managers and enable change. This conceptual paper maps biodiversity management as an emerging research field and highlights the importance of management accounting to support effective corporate biodiversity management. We propose a framework for managers to assess what their impact is on biodiversity and what the impact is of biodiversity on their businesses. The framework helps managers to identify how their businesses are impacted by biodiversity and how they can contribute to stopping biodiversity loss and to regenerating biodiversity. The paper discusses key levers for corporate biodiversity contributions and deducts conclusions for research and practice.

AB - Biodiversity loss has been assessed by natural scientists as the key sustainability problem where planetary boundaries are exceeded most dramatically. In contrast to these findings, surveys among companies find that biodiversity receives least priority among all sustainability issues. This raises the question about barriers for corporate biodiversity management, available accounting and management approaches and the role of research to overcome these barriers as well as to motivate managers and enable change. This conceptual paper maps biodiversity management as an emerging research field and highlights the importance of management accounting to support effective corporate biodiversity management. We propose a framework for managers to assess what their impact is on biodiversity and what the impact is of biodiversity on their businesses. The framework helps managers to identify how their businesses are impacted by biodiversity and how they can contribute to stopping biodiversity loss and to regenerating biodiversity. The paper discusses key levers for corporate biodiversity contributions and deducts conclusions for research and practice.

KW - biodiversity

KW - biodiversity contributions

KW - framework

KW - management accounting

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85131929625&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/2223dabb-2d6c-39d8-ab9c-97913fa2b96c/

U2 - 10.1002/bse.3166

DO - 10.1002/bse.3166

M3 - Journal articles

AN - SCOPUS:85131929625

VL - 32

SP - 2544

EP - 2553

JO - Business Strategy and the Environment

JF - Business Strategy and the Environment

SN - 0964-4733

IS - 5

ER -

DOI