118708 20240319080950.0 doi 10.1016/j.jclepro.2022.133677 sideral 129976 ART-2022-129976 eng Blanco-Zaitegi, G. Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis 2022 Access copy available to the general public Unrestricted Towards 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 info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00 info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 11.1 2022 ENGINEERING, ENVIRONMENTAL 8 / 55 = 0.145 2022 Q1 T1 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 8 / 46 = 0.174 2022 Q1 T1 ENVIRONMENTAL SCIENCES 22 / 275 = 0.08 2022 Q1 T1 1.981 2022 Environmental Science (miscellaneous) 2022 Q1 Strategy and Management 2022 Q1 Renewable Energy, Sustainability and the Environment 2022 Q1 Industrial and Manufacturing Engineering 2022 Q1 18.5 2022 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Álvarez Etxeberria, I. Moneva Abadía, J. M. Universidad de Zaragoza (orcid)0000-0003-1619-8042 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 371 (2022), 133677 [15 pp] J. clean. prod. Journal of Cleaner Production 0959-6526 3995755 http://zaguan.unizar.es/record/118708/files/texto_completo.pdf Versión publicada 2748225 http://zaguan.unizar.es/record/118708/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:118708 articulos driver 2024-03-18-12:57:10 ARTICLE