000118708 001__ 118708
000118708 005__ 20240319080950.0
000118708 0247_ $$2doi$$a10.1016/j.jclepro.2022.133677
000118708 0248_ $$2sideral$$a129976
000118708 037__ $$aART-2022-129976
000118708 041__ $$aeng
000118708 100__ $$aBlanco-Zaitegi, G.
000118708 245__ $$aBiodiversity accounting and reporting: A systematic literature review and bibliometric analysis
000118708 260__ $$c2022
000118708 5060_ $$aAccess copy available to the general public$$fUnrestricted
000118708 5203_ $$aTowards the improvement of environmental sustainability and the conservation of biodiversity, organisations are increasingly aware of the importance of reporting their impacts on biodiversity and the conservation plans undertaken. Biodiversity accounting and reporting are relevant for developing organisational practices oriented towards environmental sustainability, promoting cleaner management policies with less impact on the environment. Biodiversity accounting research has attracted scholars in business management and accounting, and as a result, the literature in the field has grown in recent years. This study analyses the intellectual structure of the biodiversity accounting and management discipline through a systematic literature review, along with bibliometric techniques based on a co-word analysis of the main keywords included in 63 publications. The results reveal five thematic clusters: one motor cluster (sustainability), two transversal clusters (biodiversity reporting, corporate biodiversity management) and two isolated clusters (environmental protection, emancipatory accounting). In addition, the content of the selected papers is analysed and promising research paths are found, such as the need for more robust quantitative analyses or the development of new forms of emancipatory accounting. The study discusses the main insights from the analysis, proposes future research directions and provides practical implications for biodiversity protection and environmental sustainability. © The Authors
000118708 536__ $$9info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00
000118708 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000118708 590__ $$a11.1$$b2022
000118708 592__ $$a1.981$$b2022
000118708 591__ $$aENGINEERING, ENVIRONMENTAL$$b8 / 55 = 0.145$$c2022$$dQ1$$eT1
000118708 593__ $$aEnvironmental Science (miscellaneous)$$c2022$$dQ1
000118708 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b8 / 46 = 0.174$$c2022$$dQ1$$eT1
000118708 593__ $$aStrategy and Management$$c2022$$dQ1
000118708 591__ $$aENVIRONMENTAL SCIENCES$$b22 / 275 = 0.08$$c2022$$dQ1$$eT1
000118708 593__ $$aRenewable Energy, Sustainability and the Environment$$c2022$$dQ1
000118708 593__ $$aIndustrial and Manufacturing Engineering$$c2022$$dQ1
000118708 594__ $$a18.5$$b2022
000118708 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000118708 700__ $$aÁlvarez Etxeberria, I.
000118708 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva Abadía, J. M.$$uUniversidad de Zaragoza
000118708 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000118708 773__ $$g371 (2022), 133677 [15 pp]$$pJ. clean. prod.$$tJournal of Cleaner Production$$x0959-6526
000118708 8564_ $$s3995755$$uhttps://zaguan.unizar.es/record/118708/files/texto_completo.pdf$$yVersión publicada
000118708 8564_ $$s2748225$$uhttps://zaguan.unizar.es/record/118708/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000118708 909CO $$ooai:zaguan.unizar.es:118708$$particulos$$pdriver
000118708 951__ $$a2024-03-18-12:57:10
000118708 980__ $$aARTICLE