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UK local councils reporting of biodiversity values: a stakeholder perspective

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UK local councils reporting of biodiversity values : a stakeholder perspective. / Gaia, Silvia; Jones, Michael.

In: Accounting, Auditing and Accountability Journal, Vol. 30, No. 7, 18.09.2017, p. 1614-1638.

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Gaia, S & Jones, M 2017, 'UK local councils reporting of biodiversity values: a stakeholder perspective', Accounting, Auditing and Accountability Journal, vol. 30, no. 7, pp. 1614-1638. https://doi.org/10.1108/AAAJ-12-2015-2367

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Gaia S, Jones M. UK local councils reporting of biodiversity values: a stakeholder perspective. Accounting, Auditing and Accountability Journal. 2017 Sep 18;30(7):1614-1638. https://doi.org/10.1108/AAAJ-12-2015-2367

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Gaia, Silvia ; Jones, Michael. / UK local councils reporting of biodiversity values : a stakeholder perspective. In: Accounting, Auditing and Accountability Journal. 2017 ; Vol. 30, No. 7. pp. 1614-1638.

Bibtex

@article{56876a74656c4163919a595588cdb5b3,
title = "UK local councils reporting of biodiversity values: a stakeholder perspective",
abstract = "PurposeThe purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying biodiversity narratives into 14 categories of biodiversity values this paper investigates whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies.Design/methodology/approachThis study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published by UK local councils. The narratives were first identified and then allocated into 14 categories of biodiversity value. Then, they were ascribed to either shallow (resource conservation, human welfare ecology and preservationism), intermediate (environmental stewardship and moral extensionism) or deep philosophies.FindingsUK local councils explained biodiversity’s importance mainly in terms of its instrumental value, in line with shallow philosophies such as human welfare ecology and resource conservation. UK local councils sought to raise awareness of biodiversity’ importance by highlighting values that are important for the stakeholders that are able to contribute towards biodiversity conservation such as landowners, residents, visitors, business and industries. The authors also found that local councils’ biodiversity strategies were strongly influenced by 2010, the International Year of Biodiversity.Originality/valueThis paper is one of the few accounting studies that engages with the literature on environmental ethics to investigate biodiversity. In line with stakeholder theory, it indicates that explanations on biodiversity’s importance based on anthropocentric philosophies are considered more effective in informing those stakeholders whose behaviour needs to be changed to improve biodiversity conservation.",
keywords = "Biodiversity, Instrumental value, Intrinsic value, Local councils, Stakeholders theory",
author = "Silvia Gaia and Michael Jones",
year = "2017",
month = "9",
day = "18",
doi = "10.1108/AAAJ-12-2015-2367",
language = "English",
volume = "30",
pages = "1614--1638",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald",
number = "7",

}

RIS - suitable for import to EndNote

TY - JOUR

T1 - UK local councils reporting of biodiversity values

T2 - a stakeholder perspective

AU - Gaia, Silvia

AU - Jones, Michael

PY - 2017/9/18

Y1 - 2017/9/18

N2 - PurposeThe purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying biodiversity narratives into 14 categories of biodiversity values this paper investigates whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies.Design/methodology/approachThis study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published by UK local councils. The narratives were first identified and then allocated into 14 categories of biodiversity value. Then, they were ascribed to either shallow (resource conservation, human welfare ecology and preservationism), intermediate (environmental stewardship and moral extensionism) or deep philosophies.FindingsUK local councils explained biodiversity’s importance mainly in terms of its instrumental value, in line with shallow philosophies such as human welfare ecology and resource conservation. UK local councils sought to raise awareness of biodiversity’ importance by highlighting values that are important for the stakeholders that are able to contribute towards biodiversity conservation such as landowners, residents, visitors, business and industries. The authors also found that local councils’ biodiversity strategies were strongly influenced by 2010, the International Year of Biodiversity.Originality/valueThis paper is one of the few accounting studies that engages with the literature on environmental ethics to investigate biodiversity. In line with stakeholder theory, it indicates that explanations on biodiversity’s importance based on anthropocentric philosophies are considered more effective in informing those stakeholders whose behaviour needs to be changed to improve biodiversity conservation.

AB - PurposeThe purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying biodiversity narratives into 14 categories of biodiversity values this paper investigates whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies.Design/methodology/approachThis study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published by UK local councils. The narratives were first identified and then allocated into 14 categories of biodiversity value. Then, they were ascribed to either shallow (resource conservation, human welfare ecology and preservationism), intermediate (environmental stewardship and moral extensionism) or deep philosophies.FindingsUK local councils explained biodiversity’s importance mainly in terms of its instrumental value, in line with shallow philosophies such as human welfare ecology and resource conservation. UK local councils sought to raise awareness of biodiversity’ importance by highlighting values that are important for the stakeholders that are able to contribute towards biodiversity conservation such as landowners, residents, visitors, business and industries. The authors also found that local councils’ biodiversity strategies were strongly influenced by 2010, the International Year of Biodiversity.Originality/valueThis paper is one of the few accounting studies that engages with the literature on environmental ethics to investigate biodiversity. In line with stakeholder theory, it indicates that explanations on biodiversity’s importance based on anthropocentric philosophies are considered more effective in informing those stakeholders whose behaviour needs to be changed to improve biodiversity conservation.

KW - Biodiversity

KW - Instrumental value

KW - Intrinsic value

KW - Local councils

KW - Stakeholders theory

U2 - 10.1108/AAAJ-12-2015-2367

DO - 10.1108/AAAJ-12-2015-2367

M3 - Article

VL - 30

SP - 1614

EP - 1638

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 0951-3574

IS - 7

ER -