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Biodiversity reporting practices of the South African national parks

Michael Buchling (Michael Buchling and Warren Maroun are both based at the School of Accountancy, Faculty of Commerce Law and Management, University of the Witwatersrand, Johannesburg, South Africa)
Warren Maroun (Michael Buchling and Warren Maroun are both based at the School of Accountancy, Faculty of Commerce Law and Management, University of the Witwatersrand, Johannesburg, South Africa)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 14 December 2021

Issue publication date: 5 January 2023

348

Abstract

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.

Keywords

Acknowledgements

National Research Foundation, Grant number 118525.

Citation

Buchling, M. and Maroun, W. (2023), "Biodiversity reporting practices of the South African national parks", Social Responsibility Journal, Vol. 19 No. 1, pp. 138-165. https://doi.org/10.1108/SRJ-06-2020-0264

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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