e-journal

Biodiversity reporting in Denmark

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Purpose – This paper aims to suggest that companies have ethical reasons to report about
biodiversity issues and to investigate whether companies act on these reasons by examining the extent
of biodiversity reporting in Denmark.
Design/methodology/approach – For the first purpose, desk research was conducted using
consequentialist ethics, while for the second purpose, data were gathered from the 2009-2011 annual
reports, CSR-type reports and homepages of 24 Danish large-cap companies.
Findings – Philosophically, it is shown that biodiversity preservation and reporting is an ethical
issue, even on the assumption that biodiversity does not possess intrinsic value. Empirically, it is
shown that Danish companies score poorly overall, both quantitatively and qualitatively, with regards
to reporting on biodiversity.
Research limitations/implications – Even though the importance of biodiversity can be justified
on different assumptions, biodiversity reporting is under-researched offering potential for future
research on a globally important issue.
Practical implications – Justifying the preservation of biodiversity from an instrumental
viewpoint might convince accounting audiences that are sceptical of normative ethical
argumentation based on intrinsic value. The relative lack of biodiversity reporting in Denmark
shows the need for the State and accounting standard setters to address this issue together with
business and other stakeholders.
Originality/value – Few studies theorize on why there is a need for environmental reporting. Those
that do are based on non-instrumental considerations. This paper gives philosophical arguments for
biodiversity reporting normally outside the scope of accounting. It emphasizes how even those who
deny that biodiversity has intrinsic value are morally obliged to account for biodiversity. The
argument also provides novel reasons for why thinking about discount rates should be governed by
pure preference considerations. Empirically, this is only the second paper examining biodiversity
reporting and the first about the Danish context.

Keywords Biodiversity, Biodiversity reporting, Environmental reporting, Denmark, Ethical need,Discount rate, Accounting, Sustainable development, Social responsibility

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 833-872

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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