The emancipatory potential of extinction accounting: Exploring current practice in integrated reports

Maroun, Warren and Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019 2018. The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum 42 (1) , pp. 102-118. 10.1016/j.accfor.2017.12.001

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Abstract

This paper adopts a normative approach to develop a dynamic form of corporate reporting designed to deal with the threat posed by mass extinction of species. The proposed reporting framework is intended to show how a type of accounting – which is referred to as extinction accounting – can and should be used to drive positive corporate change and prevent the loss of species. The framework is inspired by both an anthropocentric and deep ecological view on nature and draws on accountancy’s emancipatory potential rather than attempting to find a substitute for current technologies of accounting and accountability. The prior literature on biodiversity and emancipatory accounting is complemented by showing how an innovative form of reporting on a specific environmental issue can be operationalised and used in the short-term to respond to the threats posed by mass extinction.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Publisher:	Taylor and Francis Group
ISSN:	0155-9982
Date of Acceptance:	7 December 2017
Last Modified:	18 Apr 2023 11:45
URI:	https://orca.cardiff.ac.uk/id/eprint/158648

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