- Published
- 31 January 2021
- Journal article
Biodiversity and extinction accounting for sustainable development: a systematic literature review and future research directions
- Authors
- Source
- Business Strategy and the Environment
Full text
Abstract
This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid-19 crisis, causing profound economic and health impacts. This justifies the need for an SLR of forty articles from 2013-2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Auditing, Accounting & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers, and practitioners pursuing research in this field.
Rights
This content is not covered by the Open Government Licence. Please see source record or item for information on rights and permissions.
Cite as
Roberts, L., Hassan, A., Elamer, A. & Nandy, M. 2021, 'Biodiversity and extinction accounting for sustainable development: a systematic literature review and future research directions', Business Strategy and the Environment, 30(1), pp. 705-720. https://doi.org/10.1002/bse.2649