Developing a reporting and evaluation framework for biodiversity

Abstract

Purpose – The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation. Design/methodology/approach – Viewing the framework developed by the paper through a deep ecological lens, the study involves a detailed content analysis of the biodiversity disclosures contained within the annual reports of a conservation organisation over a 23-year period. Using the framework developed in this paper, the biodiversity-related text units were identified and allocated to one of three major categories, 13 subcategories, and then into deep, intermediate and shallow ecology. Findings – Biodiversity disclosures enable stakeholders to determine the goals, assess their implementation, and evaluate the performance of an organisation. Applying the framework to the exemplar revealed the majority of annual report disclosures focused on presenting performance/implementation information. The study also found that the majority of disclosures reflect a deep ecological approach. A deep/shallow ecological tension was apparent in a number of disclosures, especially those relating to the exploitation of the conservation estate. Originality/value – This paper is the first to develop a framework that can be used as both a biodiversity reporting assessment tool and a reporting guide. The framework will be particularly useful for those studying reporting by conservation departments and stakeholders of organisations whose operations impact biodiversity.