Biodiversity and local government: a reporting and accountability perspective
Abstract
Purpose
The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction.
Design/methodology/approach
Content analysis was used to analyze the disclosures of these LGAs.
Findings
The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans.
Originality/value
This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.
Keywords
Acknowledgements
The authors would like to acknowledge the Faculty of Business and Law at Swinburne University in supporting this research through grant funding for the collection of data for this study and in helping to facilitate the preparation of the paper. The authors are also thankful to reviewers, the research committee and participants of the RMIT Accounting for Sustainability Conference 2014 and to Professor Christine Jubb (Swinburne University of Technology) for their comments and support, which greatly helped improve this paper.
Citation
Barut, M., Raar, J. and Azim, M.I. (2016), "Biodiversity and local government: a reporting and accountability perspective", Managerial Auditing Journal, Vol. 31 No. 2, pp. 197-227. https://doi.org/10.1108/MAJ-08-2014-1082
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited