Liempd, Dennis van; Busch, Jacob - In: Accounting, Auditing & Accountability Journal 26 (2013) June, pp. 833-872
Purpose – This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to … investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark. Design … – Philosophically, it is shown that biodiversity preservation and reporting is an ethical issue, even on the assumption that …