Accounting and Accountability for rewilding Europe, auroch de-extinction and rewilding tauros

Atkins, Jill ORCID: https://orcid.org/0000-0001-8727-0019, Carnegie, Garry, Maroun, Warren, Norton, Simon ORCID: https://orcid.org/0000-0001-8337-0944, Zhao, Longxiang and Chapman, Gareth 2026. Accounting and Accountability for rewilding Europe, auroch de-extinction and rewilding tauros. Accounting, Auditing and Accountability Journal Item availability restricted.

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Abstract

Purpose – This study contributes to the emerging research into accounting and accountability for rewilding and de-extinction by investigating the accounting and financing of Rewilding Europe’s rewilding efforts, and by focusing on the de-extinction (in progress) of the auroch, a prehistoric species of cattle, and the subsequent rewilding of the tauros, the new species produced by means of de-extinction. Design/methodology/approach – The study introduces the second part of a Special Issue of this journal and portrays the contributions published in this next and final part. The study uses interpretive content analysis to investigate the website disclosures and annual reports of Rewilding Europe as well as disclosures relating to the de-extinction of the auroch and rewilding of tauros. Findings – The key findings indicate there has been a significant acceleration in rewilding efforts by Rewilding Europe and an exponential increase in rewilding financing and expenditure over a short period of time. Further we found that the acceleration and increase in rewilding, and the funding thereof, are being driven largely by the recent changes to European legislation encapsulated in the European Union (EU) Nature Law as well as by recent developments in accounting frameworks especially the CSRD and TNFD, as evidenced in Atkins et al. (2026). Our findings provide further evidence to those of Atkins et al. (2026) that accounting and finance are core disciplines contributing to rewilding efforts that require explicit recognition in any multidisciplinary approach. The paper also explores the moral maze surrounding de-extinction and the need for further research to untangle the complexity of the various arguments in relation to accountability. Research limitations/implications – This paper demonstrates the recent substantial growth in rewilding across Europe but emphasises the urgency for greater momentum to prevent species extinctions and to enhance biodiversity and habitats, highlighting the crucial role accounting and finance are to play in these efforts. Practical implications – The study demonstrates the need for further developments in funding of rewilding strategies and the need for the evolving definition of accounting to incorporate rewilding and de-extinction. This is intended to contribute positively such that nature and non-human life flourish together in harmony with humans.

Item Type:	Article
Status:	In Press
Schools:	Schools > Business (Including Economics)
Publisher:	Emerald
ISSN:	0951-3574
Date of First Compliant Deposit:	24 August 2026
Date of Acceptance:	7 August 2026
Last Modified:	08 Sep 2026 14:15
URI:	https://orca.cardiff.ac.uk/id/eprint/189120

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