Biodiversity reporting: standardization, materiality, and assurance
Viktor Elliot, Kristina Jonäll, Mari Paananen, Jan Bebbington, Giovanna Michelon
Abstract
This paper examines the evolving landscape of biodiversity reporting standards, describes their underlying rationale and anticipated effects, and highlights unresolved issues that impede the provision of ‘good’ information to markets and other report users. While a variety of reporting regulations exist, they do not point to a common ground for reporting. They address different aspects of corporate biodiversity impact and adopt different conceptions of assurance and materiality. Given the early stage of this field, further research is needed on what best practice informational governance may entail.
Topics & Concepts
Materiality (auditing)StandardizationBiodiversityCorporate governanceAccountingBusinessVariety (cybernetics)Environmental resource managementPoint (geometry)Public relationsEnvironmental planningPolitical scienceGeographyEcologyComputer scienceEconomicsFinanceLawBiologyMathematicsGeometryAestheticsArtificial intelligencePhilosophyEnvironmental Conservation and ManagementForest Management and PolicyEconomic and Environmental Valuation