Biodiversity Accounting and Sustainable Transitions (el. knyga) (skaityta knyga) | knygos.lt

Aprašymas

Biodiversity loss is accelerating at unprecedented rates, posing one of the most critical sustainability challenges of our time. In response to the Kunming-Montreal Global Biodiversity Framework and the growing integration of nature into corporate reporting frameworks and standards, including TNFD, GRI 101 and ESRS E4, firms are increasingly expected to assess, manage and disclose their impacts and dependencies on biodiversity.

This book provides a rigorous and comprehensive analysis of biodiversity accounting, integrating conceptual foundations, theoretical perspectives, measurement approaches, regulatory frameworks, management systems and disclosure practices. It bridges ecological science, sustainability policy, accounting theory and corporate reporting to explain how ecological complexity can be translated into decision-relevant and accountable organisational information while preserving biodiversity's spatial, multidimensional and context-dependent character. Drawing on leading scientific and grey literature, the volume examines biodiversity metrics, natural capital valuation, ecosystem services, management control systems, double materiality, assurance, ESG integration and the embedding of biodiversity into corporate strategy, governance and investment decisions. A distinctive contribution is its analysis of Artificial Intelligence, digital twins, geospatial analytics and remote sensing, whose value depends on data quality, traceability, human judgement and governance. The book culminates in the Measurement-Management-Disclosure (MMD) Biodiversity Accounting Model, which connects ecological measurement, organisational management and external disclosure within a unified and recursive accountability architecture.

This research monograph serves as an essential resource for academics, doctoral researchers, practitioners, and policymakers seeking to advance and operationalise biodiversity accounting in an era of profound ecological and socio-economic transformation.