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http://bura.brunel.ac.uk/handle/2438/21590
Title: | Biodiversity and Extinction Accounting for Sustainable Development: A Systematic Literature Review and Future Research Directions |
Authors: | Roberts, L Hassan, A Elamer, A Nandy, M |
Keywords: | biodiversity accounting/reporting;extinction accounting/reporting;systematic literature review;species;sustainable development |
Issue Date: | 19-Oct-2020 |
Publisher: | Wiley on behalf of ERP Environment |
Citation: | Roberts, L. et al. (2021) 'Biodiversity and Extinction Accounting for Sustainable Development: A Systematic Literature Review and Future Research Directions', Business Strategy and the Environment, 30 (1), pp.705 - 720. doi: 10.1002/bse.2649. |
Abstract: | This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid-19 crisis, causing profound economic and health impacts. This justifies the need for an SLR of 40 articles from 2013 to 2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Accounting, Auditing & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers and practitioners pursuing research in this field. |
URI: | https://bura.brunel.ac.uk/handle/2438/21590 |
DOI: | https://doi.org/10.1002/bse.2649 |
ISSN: | 0964-4733 |
Other Identifiers: | ORCID iDs: Lee Roberts https://orcid.org/0000-0002-0684-8251; Abeer Hassan https://orcid.org/0000-0003-1765-7888; Ahmed Elamer https://orcid.org/0000-0002-9241-9081; Monomita Nandy https://orcid.org/0000-0001-8191-2412. |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.pdf | Copyright © 2020 ERP Environment and John Wiley & Sons Ltd. All Rights Reserved. This is the peer reviewed version of the following article: 'Biodiversity and Extinction Accounting for Sustainable Development: A Systematic Literature Review and Future Research Directions', which has been published in final form at https://doi.org/10.1002/bse.2649. This article may be used for non-commercial purposes in accordance with John Wiley & Sons Ltd's Terms and Conditions for Self-Archiving (see: https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html). | 580.64 kB | Adobe PDF | View/Open |
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