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  • Biodiversity and accounting final

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Biodiversity reporting: standardization, materiality and assurance

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Biodiversity reporting: standardization, materiality and assurance. / Elliot, Viktor; Jonall, Kristina; Paananen, Mari et al.
In: Current Opinion in Environmental Sustainability, Vol. 38, 101435, 30.06.2024.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Elliot, V, Jonall, K, Paananen, M, Bebbington, J & Michelon, G 2024, 'Biodiversity reporting: standardization, materiality and assurance', Current Opinion in Environmental Sustainability, vol. 38, 101435. https://doi.org/10.1016/j.cosust.2024.101435

APA

Elliot, V., Jonall, K., Paananen, M., Bebbington, J., & Michelon, G. (2024). Biodiversity reporting: standardization, materiality and assurance. Current Opinion in Environmental Sustainability, 38, Article 101435. https://doi.org/10.1016/j.cosust.2024.101435

Vancouver

Elliot V, Jonall K, Paananen M, Bebbington J, Michelon G. Biodiversity reporting: standardization, materiality and assurance. Current Opinion in Environmental Sustainability. 2024 Jun 30;38:101435. Epub 2024 Apr 6. doi: 10.1016/j.cosust.2024.101435

Author

Elliot, Viktor ; Jonall, Kristina ; Paananen, Mari et al. / Biodiversity reporting : standardization, materiality and assurance. In: Current Opinion in Environmental Sustainability. 2024 ; Vol. 38.

Bibtex

@article{3afc8adbcc5a4bb9a9c57f5841348bcc,
title = "Biodiversity reporting: standardization, materiality and assurance",
abstract = "This paper examines the evolving landscape of biodiversityreporting standards, describes their underlying rationale andanticipated effects, and highlights unresolved issues thatimpede the provision of {\textquoteleft}good{\textquoteright} information to markets and otherreport users. While a variety of reporting regulations exist, theydo not point to a common ground for reporting. They addressdifferent aspects of corporate biodiversity impact and adoptdifferent conceptions of assurance and materiality. Given theearly stage of this field, further research is needed on what bestpractice informational governance may entail.",
author = "Viktor Elliot and Kristina Jonall and Mari Paananen and Jan Bebbington and Giovanna Michelon",
year = "2024",
month = jun,
day = "30",
doi = "10.1016/j.cosust.2024.101435",
language = "English",
volume = "38",
journal = "Current Opinion in Environmental Sustainability",
issn = "1877-3435",
publisher = "Elsevier Science B.V.",

}

RIS

TY - JOUR

T1 - Biodiversity reporting

T2 - standardization, materiality and assurance

AU - Elliot, Viktor

AU - Jonall, Kristina

AU - Paananen, Mari

AU - Bebbington, Jan

AU - Michelon, Giovanna

PY - 2024/6/30

Y1 - 2024/6/30

N2 - This paper examines the evolving landscape of biodiversityreporting standards, describes their underlying rationale andanticipated effects, and highlights unresolved issues thatimpede the provision of ‘good’ information to markets and otherreport users. While a variety of reporting regulations exist, theydo not point to a common ground for reporting. They addressdifferent aspects of corporate biodiversity impact and adoptdifferent conceptions of assurance and materiality. Given theearly stage of this field, further research is needed on what bestpractice informational governance may entail.

AB - This paper examines the evolving landscape of biodiversityreporting standards, describes their underlying rationale andanticipated effects, and highlights unresolved issues thatimpede the provision of ‘good’ information to markets and otherreport users. While a variety of reporting regulations exist, theydo not point to a common ground for reporting. They addressdifferent aspects of corporate biodiversity impact and adoptdifferent conceptions of assurance and materiality. Given theearly stage of this field, further research is needed on what bestpractice informational governance may entail.

U2 - 10.1016/j.cosust.2024.101435

DO - 10.1016/j.cosust.2024.101435

M3 - Journal article

VL - 38

JO - Current Opinion in Environmental Sustainability

JF - Current Opinion in Environmental Sustainability

SN - 1877-3435

M1 - 101435

ER -