Author:
Buchling Michael,Maroun Warren
Abstract
Purpose
This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South African National Parks (SANParks) (SOC) Limited.
Design/methodology/approach
This study uses content analysis to explore and investigate the disclosure themes in the SANParks reports for the period 2013–2017. The frequency of substantive disclosures is also evaluated over a five-year period. The data are presented graphically in frequency charts and supported by descriptive statistics and univariate correlations for non-normal data. This provides insights into the amount of information being disclosed and the interconnections among biodiversity reporting themes.
Findings
SANParks has increased its reporting on biodiversity over time. Disclosures are interconnected and deal with a range of issues, including species at risk of extinction, operational considerations, risk management practices and how SANParks evaluates its environmental performance. The information is detailed and included in different parts of the organisation’s annual reports suggesting a genuine commitment to protecting biodiversity. There are areas for improvement but SANParks frames biodiversity as a central part of its strategy, operations and assurance processes something which would not occur if the disclosures were only about managing impressions.
Originality/value
The study is among the first to explore biodiversity disclosure themes in a state-owned entity in Africa, responsible for the conservation. While the study deals with a specific case entity, the findings are broadly applicable for other organisations keen on constructing a biodiversity account.
Subject
Social Sciences (miscellaneous),General Business, Management and Accounting
Reference113 articles.
1. Accounting for rhinos – the case of South African national parks (SANParks);Social Responsibility Journal,2019
2. Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising;Accounting, Auditing & Accountability Journal,2002
3. Biodiversity and threatened species reporting by the top fortune global companies;Accounting, Auditing & Accountability Journal,2018
4. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach;Accounting, Organizations and Society,2004
5. As frames collide: making sense of carbon accounting;Accounting, Auditing & Accountability Journal,2011
Cited by
4 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献