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.