000126259 001__ 126259
000126259 005__ 20241125101146.0
000126259 0247_ $$2doi$$a10.1016/j.ecolecon.2023.107864
000126259 0248_ $$2sideral$$a133648
000126259 037__ $$aART-2023-133648
000126259 041__ $$aeng
000126259 100__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, Miguel$$uUniversidad de Zaragoza
000126259 245__ $$aTrends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators
000126259 260__ $$c2023
000126259 5060_ $$aAccess copy available to the general public$$fUnrestricted
000126259 5203_ $$aThe EU biodiversity strategy highlights the relevance of the private sector and its prominent role as potential degrader and as protector of biodiversity. However, the topic of biodiversity seems to be downplayed and disregarded by most companies, and the potential proxies leading them to report on the matter are not yet clear. This exploratory paper aims at assessing the companies' actual engagement with the EU biodiversity strategy, and the factors influencing the relevance and quality of their disclosure indicators. To that purpose, 170 listed companies from the 5 biggest economies in the EU have been studied after their reporting indicators on biodiversity in 2018 and 2021, focusing on country, sector and impact intensity as potential drivers, as well as on the changes in reporting and indicators between those years. Our findings highlight an increased but heterogeneous engagement with biodiversity among EU listed companies, with limited relevance given by the companies to standard and quantitative performance indicators, and a strong influence on reporting of factors such as the companies' country of origin, and the companies' sector/activity. All of which suggests different approaches to biodiversity within the private sector and insufficient corporate action to meet the EU biodiversity strategy goals.
000126259 536__ $$9info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00
000126259 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000126259 590__ $$a6.6$$b2023
000126259 592__ $$a1.983$$b2023
000126259 591__ $$aECOLOGY$$b10 / 197 = 0.051$$c2023$$dQ1$$eT1
000126259 593__ $$aEnvironmental Science (miscellaneous)$$c2023$$dQ1
000126259 591__ $$aENVIRONMENTAL STUDIES$$b20 / 182 = 0.11$$c2023$$dQ1$$eT1
000126259 593__ $$aEconomics and Econometrics$$c2023$$dQ1
000126259 591__ $$aECONOMICS$$b25 / 600 = 0.042$$c2023$$dQ1$$eT1
000126259 591__ $$aENVIRONMENTAL SCIENCES$$b47 / 358 = 0.131$$c2023$$dQ1$$eT1
000126259 594__ $$a12.0$$b2023
000126259 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000126259 700__ $$aÁlvarez-Etxeberría, Igor
000126259 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000126259 773__ $$g210 (2023), 107864 [9 pp.]$$pEcol. econ.$$tECOLOGICAL ECONOMICS$$x0921-8009
000126259 8564_ $$s464360$$uhttps://zaguan.unizar.es/record/126259/files/texto_completo.pdf$$yVersión publicada
000126259 8564_ $$s2634238$$uhttps://zaguan.unizar.es/record/126259/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000126259 909CO $$ooai:zaguan.unizar.es:126259$$particulos$$pdriver
000126259 951__ $$a2024-11-22-12:04:35
000126259 980__ $$aARTICLE