Accounting for biodiversity: a systematic literature review
生物多様性の会計処理：システマティック文献レビュー (AI 翻訳)
Timothy King, Tatiana King
🤖 gxceed AI 要約
日本語
本論文は、生物多様性に関する会計、財務、経済、経営の文献を体系的にレビューした。2021～2024年に発表された120本の学術論文を分析し、5つのテーマクラスターを特定。生物多様性会計は未だ初期段階にあり、企業レベルでの定義やデータ収集・報告・検証に課題があることを示す。
English
This paper provides a systematic literature review of biodiversity in accounting, finance, economics, and management literature. Analyzing 120 academic papers from 2021-2024, it identifies five thematic clusters and finds that biodiversity accounting remains embryonic, with challenges in defining biodiversity for firms and in data collection, reporting, disclosure, and verification.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJが気候関連開示を先行させているが、TNFD（自然関連財務情報開示タスクフォース）への関心も高まっている。本レビューは、生物多様性会計の現状と課題を整理しており、今後の国内開示基準策定や企業実務に示唆を与える。
In the global GX context
Globally, the TNFD framework and CSRD are pushing biodiversity disclosure. This review highlights the embryonic state of biodiversity accounting and the tensions between accounting comparability and biodiversity context-specificity, offering a research agenda for closing the gap between regulation and practice.
👥 読者別の含意
🔬研究者:Provides a comprehensive, up-to-date synthesis of biodiversity accounting research and identifies future research directions linking measurement to recognition, accountability, and assurance.
🏢実務担当者:Offers a clear picture of the current state of biodiversity accounting, including challenges in data and disclosure that firms must address to comply with emerging regulations.
🏛政策担当者:Underlines the need for further research to support regulatory efforts and highlights tensions that policymakers must consider when designing biodiversity disclosure rules.
📄 Abstract（原文）
Following a recent worldwide regulatory push to improve the identification, assessment and disclosure of climate and, more narrowly, biodiversity risks, this paper provides a timely review of the state-of-the-art of literature on biodiversity. We employ a systematic literature review. The final corpus comprises 120 academic papers published in accounting, finance, economics and management journals ranked in the Academic Journal Guide (AJG) from 2021 to 2024. From this, we identify five thematic clusters and critically analyze how biodiversity is conceptualized, measured, disclosed and financialized in the literature. Our review reveals that biodiversity accounting is still at an embryonic stage. Despite new regulations, an ongoing challenge is linked to the difficulty in establishing what constitutes biodiversity from a firm perspective and what data should be collected, how it should be reported, disclosed and verified. Further research is required to support the efforts of policymakers to ensure firms can better capture biodiversity-related risks and impacts, while also examining the assurance and reporting mechanisms that can support credible disclosure. Our paper makes several contributions. First, we provide the most up-to-date synthesis of interdisciplinary research in the fields of accounting, finance, economics and management. Second, we identify tensions that arise when accounting logic of comparability, aggregation and periodic reporting faces the complexity and context-specific biodiversity information. Third, we develop a future research agenda that links biodiversity measurement choices to recognition, accountability and assurance debates in accounting research.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/jal-07-2025-0390first seen 2026-06-29 08:37:03
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