Biodiversity reporting practices of the South African national parks

被引:4
|
作者
Buchling, Michael [1 ]
Maroun, Warren [1 ]
机构
[1] Univ Witwatersrand, Fac Commerce Law & Management, Sch Accountancy, Johannesburg, South Africa
基金
芬兰科学院; 新加坡国家研究基金会;
关键词
Biodiversity; Environment; Sustainability; South Africa; South African national parks; SUSTAINABILITY REPORTS; DISCLOSURES; INSIGHTS; CONSERVATION; PERFORMANCE; GOVERNANCE; ASSURANCE; ECOLOGY; POLICY; GAPS;
D O I
10.1108/SRJ-06-2020-0264
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Purpose This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South African National Parks (SANParks) (SOC) Limited. Design/methodology/approach This study uses content analysis to explore and investigate the disclosure themes in the SANParks reports for the period 2013-2017. The frequency of substantive disclosures is also evaluated over a five-year period. The data are presented graphically in frequency charts and supported by descriptive statistics and univariate correlations for non-normal data. This provides insights into the amount of information being disclosed and the interconnections among biodiversity reporting themes. Findings SANParks has increased its reporting on biodiversity over time. Disclosures are interconnected and deal with a range of issues, including species at risk of extinction, operational considerations, risk management practices and how SANParks evaluates its environmental performance. The information is detailed and included in different parts of the organisation's annual reports suggesting a genuine commitment to protecting biodiversity. There are areas for improvement but SANParks frames biodiversity as a central part of its strategy, operations and assurance processes something which would not occur if the disclosures were only about managing impressions. Originality/value The study is among the first to explore biodiversity disclosure themes in a state-owned entity in Africa, responsible for the conservation. While the study deals with a specific case entity, the findings are broadly applicable for other organisations keen on constructing a biodiversity account.
引用
收藏
页码:138 / 165
页数:28
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