By Michael Jones

‘Biodiversity’ at its least difficult, refers back to the number of species inhabiting Planet Earth. it truly is necessary to the healthiness of the planet. there's now a systematic consensus round the present ongoing hindrance in biodiversity bobbing up from either weather swap and human actions. specialists think we're in the course of a mass extinction of biodiversity with devastating results for our planet.

Accounting for Biodiversity

explores the necessity for corporations to actively guard, preserve and enhance biodiversity inside of their sphere of operation. The 14 chapters written by means of a particular group of specialists examine the ways that businesses are embracing their accountability via numerous biodiversity projects and leading edge types designed to enhance the recording, reporting and valuing of biodiversity. international case reviews examine biodiversity accounting in Africa, Asia, Australasia, Europe and South the United States. total, this booklet offers a complete set of reflections on accounting for biodiversity and proposals for the long run.

This ebook is vital interpreting for all these drawn to the contribution that accounting could make to the protection of biodiversity. As we see expanding wisdom of the significance of sustainability and ecological accountability in enterprise task it truly is correct and may turn out informative to scholars, managers, accountants and people in enterprise extra quite often. it's also very important for all these attracted to protecting biodiversity.

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In addition, the revenues help to finance the employment of local people as rangers (a recruitment drive as part of the implementation of phase 2 of the project saw Tropical forest biodiversity conservation 707 AAAJ 26,5 708 ranger numbers increase about 200 per cent to 75 in March 2012), Ecofactory workers (in 2011, a second Ecofactory building was constructed resulting in a near doubling of the number of Ecofactory employees to 28 people in March 2012), and other jobs (in March 2012 Wildlife Works employed 186 people).

The hidden cost of the depletion of numbers of living fish was not recognised in any accounts. As a result, those stocks were diminishing fast. When governments imposed restrictions on the rights to extract fish, and issued individual transferable quotas that bestowed upon their bearers the right to extract a specific quantity of fish, a de facto market in quotas was created. Quotas have a real financial price that is linked to the environmental cost of extraction of living fish from nature. What was once an externality – the depletion of the populations of fish swimming in the sea – has now entered the financial accounting calculations of profit in the fishing industry.

Case study methodology The empirical material used to inform the discussion in this paper is drawn from a single embedded (Yin, 2009) case study of a REDD project that constructs and sells certified GHG emissions offsets on the OTC carbon markets. Even though the project is pioneering, in the sense that it was the first ever project to do this, it is presented here as a representative case study that highlights the accounting problems faced by REDD projects, and the REDD concept in general. The primary sources of data are the documents that have been submitted by the project to the certification bodies.

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