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Biodiversity reporting: standardization, materiality and assurance

Research output: Contribution to Journal/MagazineJournal articlepeer-review

Published
  • Viktor Elliot
  • Kristina Jonall
  • Mari Paananen
  • Jan Bebbington
  • Giovanna Michelon
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Article number101435
<mark>Journal publication date</mark>30/06/2024
<mark>Journal</mark>Current Opinion in Environmental Sustainability
Volume38
Number of pages9
Publication StatusPublished
Early online date6/04/24
<mark>Original language</mark>English

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.