Biodiversity Accounting and Biological Sustainability
Article Sidebar
Published:
Jun 30, 2025
Keywords:
biodiversity, Sustainability, Sri-Kehati
Main Article Content
Abstract
This study aims to examine the breadth of biodiversity accounting disclosure of Sri-Kehati indexed companies. We found that good company conservation practices in biodiversity are generally carried out through (1) sustainable forest management; (2) carbon emission reduction by investing renewable energy and energy efficiency technologies; (3) habitat conservation, mining companies that rehabilitate ex-mining land and create new habitats for wildlife; (4) ecotourism by developing community-based ecotourism to support nature conservation and increase local community income. This issue conveys the message that the biodiversity agenda is not an awareness, but a fulfillment of legitimacy
Article Details
How to Cite
Retnani , E. D., & Fidiana, F. (2025). Biodiversity Accounting and Biological Sustainability. Management and Social Perspectives, 4(1), 58-80. Retrieved from https://revue.univ-oran2.dz/Revue/MASP/index.php/MASP/article/view/7
Section
Articles
References
Andono, F. A., & Arun, T. (2018). Biodiversity discourse in accounting standards: A case from Indonesian Accounting Standards for forestry and agriculture. Accounting and Accountability in Emerging Economies Conference 2018.
Anggrayni, L., Fatriansyah, A. I. A., & Tubagus, S. (2022). The Environmental Accounting Evolution: A Literature Review and Future Directions. Kunuz: Journal of Islamic Banking and Finance, 2(2), 120–133. https://doi.org/10.30984/kunuz.v2i2.386
Asni, N., & Sawarjuwono, T. (2020). Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 125–138. https://doi.org/10.24815/jdab.v7i1.15132
D’Amato, D., La Notte, A., Damiani, M., & Sala, S. (2024). Biodiversity and ecosystem services in business sustainability: Toward systematic, value chain‐wide monitoring that aligns with public accounting. Journal of Industrial Ecology, 28(5), 1030–1044. https://doi.org/10.1111/jiec.13521
Dasgupta, P. (2021). The Economics of Biodiversity: The Dasgupta Review. HM Treasury.
Dyaningsih, L., & Harto, P. (2024). The Biodiversity Disclosure Determinants in Indonesian Chemical Companies. Proceedings of the International Conference of Economics Business and Economics Education Science (ICE-BEES-24), 777–791. https://doi.org/10.2991/978-94-6463-522-5_59
Hambali, A., & Adhariani, D. (2022). Biodiversity Disclosure of Indonesian Companies and the Role of the Board of Commisioners. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 1–23. https://doi.org/10.21002/jaki.2022.01
Hanley, N., & Perrings, C. (2019). The Economic Value of Biodiversity. Annual Review of Resource Economics, 11(1), 355–375. https://doi.org/10.1146/annurev-resource-100518-093946
Jones, M. J., & Shoemaker, P. A. (1994). Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature, 13(142).
Lievano, A. F., Ceballos, O. I., & Mejia Soto, E. (2024). Bioaccounting measurement of environmental assets: beyond environmental accounting. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-09-2022-1796
Maione, G., Cuccurullo, C., & Tommasetti, A. (2024). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping. Sustainability Accounting, Management and Policy Journal, 15(5), 1178–1209. https://doi.org/10.1108/SAMPJ-04-2022-0214
Ray, A. R. (2021). Tinjauan Penerapan Akuntansi Air (Studi Kasus pada PDAM Tirta Lontar Kabupaten Kupang). ABIS: Accounting and Business Information Systems Journal, 9(3). https://doi.org/10.22146/abis.v9i3.68606
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), 705–720. https://doi.org/10.1002/bse.2649
Skouloudis, A., Malesios, C., & Dimitrakopoulos, P. G. (2019). Corporate biodiversity accounting and reporting in mega-diverse countries: An examination of indicators disclosed in sustainability reports. Ecological Indicators, 98, 888–901. https://doi.org/10.1016/j.ecolind.2018.11.060
Anggrayni, L., Fatriansyah, A. I. A., & Tubagus, S. (2022). The Environmental Accounting Evolution: A Literature Review and Future Directions. Kunuz: Journal of Islamic Banking and Finance, 2(2), 120–133. https://doi.org/10.30984/kunuz.v2i2.386
Asni, N., & Sawarjuwono, T. (2020). Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 125–138. https://doi.org/10.24815/jdab.v7i1.15132
D’Amato, D., La Notte, A., Damiani, M., & Sala, S. (2024). Biodiversity and ecosystem services in business sustainability: Toward systematic, value chain‐wide monitoring that aligns with public accounting. Journal of Industrial Ecology, 28(5), 1030–1044. https://doi.org/10.1111/jiec.13521
Dasgupta, P. (2021). The Economics of Biodiversity: The Dasgupta Review. HM Treasury.
Dyaningsih, L., & Harto, P. (2024). The Biodiversity Disclosure Determinants in Indonesian Chemical Companies. Proceedings of the International Conference of Economics Business and Economics Education Science (ICE-BEES-24), 777–791. https://doi.org/10.2991/978-94-6463-522-5_59
Hambali, A., & Adhariani, D. (2022). Biodiversity Disclosure of Indonesian Companies and the Role of the Board of Commisioners. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 1–23. https://doi.org/10.21002/jaki.2022.01
Hanley, N., & Perrings, C. (2019). The Economic Value of Biodiversity. Annual Review of Resource Economics, 11(1), 355–375. https://doi.org/10.1146/annurev-resource-100518-093946
Jones, M. J., & Shoemaker, P. A. (1994). Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature, 13(142).
Lievano, A. F., Ceballos, O. I., & Mejia Soto, E. (2024). Bioaccounting measurement of environmental assets: beyond environmental accounting. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-09-2022-1796
Maione, G., Cuccurullo, C., & Tommasetti, A. (2024). Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping. Sustainability Accounting, Management and Policy Journal, 15(5), 1178–1209. https://doi.org/10.1108/SAMPJ-04-2022-0214
Ray, A. R. (2021). Tinjauan Penerapan Akuntansi Air (Studi Kasus pada PDAM Tirta Lontar Kabupaten Kupang). ABIS: Accounting and Business Information Systems Journal, 9(3). https://doi.org/10.22146/abis.v9i3.68606
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), 705–720. https://doi.org/10.1002/bse.2649
Skouloudis, A., Malesios, C., & Dimitrakopoulos, P. G. (2019). Corporate biodiversity accounting and reporting in mega-diverse countries: An examination of indicators disclosed in sustainability reports. Ecological Indicators, 98, 888–901. https://doi.org/10.1016/j.ecolind.2018.11.060