BENT, Drae
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

A Bibliometric Analysis of Biodiversity Reporting in Accounting BENT, Drae; VIEIRA, Elisabete; MADALENO, Mara
Loka: Journal Of Environmental Sciences Vol. 1 No. 3 (2024): Loka: Journal Of Environmental Sciencesy (July – September)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v1i3.166

Abstract

Purpose:Over the years, biodiversity reporting has received increasing interest due to its importance in understanding our impact on the environment and biodiversity loss. The purpose of this study is to present a bibliometric analysis of emerging and relevant publications on biodiversity reporting in accounting.Methodology:This study synthesizes previous works of literature on biodiversity reporting in accounting using the bibliometric analysis approach. The data covering the period of 1996 - 2021 was collected using the Scopus database to ascertain the publications, countries, authors, keywords, and journals that have contributed to the body of knowledge. VOSviewer software was used as a visual output for the relevant data points and interpretation.Findings:The findings showed that biodiversity reporting in accounting is still an emerging topic, and there are continued maturing interests.Implication:This paper concludes by highlighting the main trends in research on biodiversity reporting and offers potential opportunities for future research in this field.
An Investigation into Biodiversity Accounting: Evidence from the European Manufacturing Sector BENT, Drae; VIEIRA, Elisabete; MADALENO, Mara
Loka: Journal Of Environmental Sciences Vol. 1 No. 4 (2024): Loka: Journal Of Environmental Sciences (October – December)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v1i4.167

Abstract

Purpose:This paper aims to contribute to the biodiversity literature by examining the biodiversity reporting practices of the top 100 manufacturing companies in the European Union.Methodology:This study uses content analysis to explore and investigate disclosure themes in sustainability reports (and equivalents) for 2019–2021.Findings:Descriptive statistics, frequency charts, and graphical representations of the data support the results. Biodiversity reporting is still limited but nascent. There was an increase in Biodiversity reporting from 2019 to 2021 during the COVID-19 pandemic, with more disclosure acceptance from the sampled companies. Contrary to expectations, larger companies showed little under-reporting compared to smaller manufacturing companies.Implication:These findings contribute to the discussion on biodiversity reporting practices, especially in the era of the COVID-19 pandemic. The results are helpful for policymakers, academic researchers, and stakeholders seeking to promote Biodiversity reporting in organizations.
An Investigation into Species Reporting by the Top 250 Fortune Global Companies BENT, Drae; VIEIRA, Elisabete; MADALENO, Mara
Loka: Journal Of Environmental Sciences Vol. 2 No. 1 (2025): Loka: Journal Of Environmental Sciences Loka: (January - March)-In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i1.168

Abstract

Purpose:This research paper aims to explore corporate reports published by companies to investigate the extent of species disclosure by top Fortune Global companies.Methodology:This paper uses content analysis to explore and investigate species disclosures in sustainability reports (and equivalents) for the 2020 reporting year, the COVID-19 pandemic era, by the top 250 Fortune Global companies.Findings:The results of this investigation are supported by frequency charts and tables, along with graphical depictions of the data. Our results reveal that species reporting still needs to be expanded to top companies across regions and sectors. Corporate reports are filled with a preference for highly charismatic and widespread species, which aligns with impression management theory. Our results also reveal a positive correlation between companies from high biodiversity risk sectors and the extent of species published in reports. This paper is the first to quantify and assess species reporting by leading Fortune Global companies.Implication:These findings contribute to the discussion on biodiversity reporting practices, particularly in the era of the COVID-19 pandemic, and the importance of working together to prevent species extinction. The results are helpful for policymakers, academic researchers, and all stakeholders who seek to promote and prevent species extinction in organizations.