Biodiversity accounting and accountability: the business of preventing extinction of species

Maroun, Warren and Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019 2026. Biodiversity accounting and accountability: the business of preventing extinction of species. Papadopoulos, Yannis, Atkins, Jill, Hall, Angela T. and Markakis, Menelaos, eds. Handbook of Accountability Research, Cheltenham: Edward Elgar Publishing, pp. 293-309. (10.4337/9781803924137.00027)

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Abstract

This chapter examines the paradigm of extinction accounting, designed to hold organisations accountable for their environmental impact and the increasing emphasis on biodiversity conservation. The core tenets of extinction accounting challenge traditional organisational accountability by expanding its scope to encompass environmental and social considerations alongside economic performance. To achieve this, a novel extinction framework is detailed, drawing from existing frameworks and guidance. The framework introduces a model for integrating extinction-related reporting into established business structures, emphasising the vital role of proactive engagement and integrated thinking. Conclusively, the chapter advocates for the adoption of extinction accounting as a pivotal step toward integrating environmental responsibility into the fabric of organisational accountability, urging businesses to embrace a comprehensive approach that appreciates the interconnectedness of economic, environmental, and social imperatives.

Item Type:	Book Section
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Publisher:	Edward Elgar Publishing
ISBN:	9781803924120
Last Modified:	15 Apr 2026 09:16
URI:	https://orca.cardiff.ac.uk/id/eprint/186399

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