Atkins, Jill Frances  ORCID: https://orcid.org/0000-0001-8727-0019, Carnegie, Garry D., Maroun, Warren and Norton, Simon ORCID: https://orcid.org/0000-0001-8337-0944
2026.
Accounting, accountability, assurance, financing and governance for rewilding and de-extinction.
Accounting, Auditing and Accountability Journal
39
(3-4)
, pp. 405-436.
10.1108/AAAJ-07-2025-8163
|
![[thumbnail of AAAJ accepted 5th march 2026.pdf]](https://orca.cardiff.ac.uk/style/images/fileicons/application_pdf.png "AAAJ accepted 5th march 2026.pdf") |
PDF
- Accepted Post-Print Version
Available under License Creative Commons Attribution. Download (604kB) |
Official URL: https://doi.org/10.1108/AAAJ-07-2025-8163
Abstract
Rewilding and de-extinction are strategies being adopted globally to address an urgent need for biodiversity protection and nature restoration. These strategies require immense funding to finance nature restoration and biodiversity enhancement, and forms of accounting and assurance are required to discharge accountability for the effective use of these funds. This study explores accounting, accountability, assurance, financing and governance for biodiversity protection and nature restoration, focusing on rewilding and de-extinction.
| Item Type: | Article |
|---|---|
| Date Type: | Publication |
| Status: | Published |
| Schools: | Schools > Business (Including Economics) |
| Additional Information: | RRS policy applied |
| Publisher: | Emerald |
| ISSN: | 0951-3574 |
| Date of First Compliant Deposit: | 9 March 2026 |
| Date of Acceptance: | 3 March 2026 |
| Last Modified: | 01 Jun 2026 09:15 |
| URI: | https://orca.cardiff.ac.uk/id/eprint/185578 |
Actions (repository staff only)
 |
Edit Item |
Altmetric
Altmetric