期刊
BUSINESS STRATEGY AND THE ENVIRONMENT
卷 32, 期 5, 页码 2567-2582出版社
WILEY
DOI: 10.1002/bse.3140
关键词
biodiversity; corporate biodiversity management; impact measurement; natural science; resilience
Measuring biodiversity impact is a relatively new field that has yet to address the dynamic complexity and abrupt ecosystem changes. Incorporating resilience thinking from the natural sciences can enhance corporate biodiversity impact measurement. We propose seven key mechanisms to inform measurement development and discuss opportunities for accounting researchers to advance measurement approaches connected to ecosystem resilience.
Measuring biodiversity impact is attracting corporate attention as firms face increasing scrutiny over the ongoing sixth mass extinction of animals. Extant approaches to measurement are relatively nascent and do not directly address the dynamic complexity that can cause abrupt ecosystem change. Measurement approaches largely overlook when transformational change may occur and how changes to biodiversity may influence its likelihood. We posit that corporate biodiversity impact measurement can be advanced by incorporating resilience thinking from the natural sciences. Resilience thinking can refocus measurement on how biodiversity contributes to an ecosystem's capacity to adapt to disturbances and avoid sudden, transformative change. We propose a set of seven key mechanisms that can inform measurement development across three biodiversity attributes: abundance, composition and distribution. To conclude, we discuss opportunities for accounting researchers to advance corporate biodiversity measurement approaches connected to ecosystem resilience.
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