Purpose The purpose of this paper is to analyse the processes involved in the creation and eventual demise of a market for biodiversity offsets in the UK. The reasons for the failure of this market to take hold as a governance mechanism are considered, and its subsequent effects examined....

Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity...