126259 20251219150010.0 doi 10.1016/j.ecolecon.2023.107864 sideral 133648 ART-2023-133648 eng Marco-Fondevila, Miguel Universidad de Zaragoza (orcid)0000-0003-2717-8389 Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators 2023 Access copy available to the general public Unrestricted The 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. info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00 info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es 6.6 2023 ECOLOGY 10 / 197 = 0.051 2023 Q1 T1 ENVIRONMENTAL STUDIES 20 / 182 = 0.11 2023 Q1 T1 ECONOMICS 25 / 600 = 0.042 2023 Q1 T1 ENVIRONMENTAL SCIENCES 47 / 358 = 0.131 2023 Q1 T1 1.983 2023 Environmental Science (miscellaneous) 2023 Q1 Economics and Econometrics 2023 Q1 12.0 2023 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Álvarez-Etxeberría, Igor 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 210 (2023), 107864 [9 pp.] Ecol. econ. ECOLOGICAL ECONOMICS 0921-8009 464360 http://zaguan.unizar.es/record/126259/files/texto_completo.pdf Versión publicada 2634238 http://zaguan.unizar.es/record/126259/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:126259 articulos driver 2025-12-19-14:58:13 ARTICLE