Biodiversity loss has been assessed by natural scientists as the key sustainability problem where planetary boundaries are exceeded most dramatically. In contrast to these findings, surveys among companies find that biodiversity receives least priority among all sustainability issues. This raises the question about barriers for corporate biodiversity management, available accounting and management approaches and the role of research to overcome these barriers as well as to motivate managers and enable change. This conceptual paper maps biodiversity management as an emerging research field and highlights the importance of management accounting to support effective corporate biodiversity management. We propose a framework for managers to assess what their impact is on biodiversity and what the impact is of biodiversity on their businesses. The framework helps managers to identify how their businesses are impacted by biodiversity and how they can contribute to stopping biodiversity loss and to regenerating biodiversity. The paper discusses key levers for corporate biodiversity contributions and deducts conclusions for research and practice.

中文翻译：

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管理和核算企业生物多样性贡献。绘制田野地图

自然科学家将生物多样性丧失评估为关键的可持续发展问题，其中地球边界被严重超出。与这些发现相反，对公司的调查发现，在所有可持续性问题中，生物多样性的优先级最低。这就提出了企业生物多样性管理的障碍、可用的会计和管理方法以及研究在克服这些障碍以及激励管理者和实现变革方面的作用的问题。这篇概念性论文将生物多样性管理视为一个新兴的研究领域，并强调了管理会计对支持有效的企业生物多样性管理的重要性。我们为管理者提出了一个框架，以评估他们对生物多样性的影响以及生物多样性对其业务的影响。该框架帮助管理者确定他们的业务如何受到生物多样性的影响，以及他们如何为阻止生物多样性丧失和再生生物多样性做出贡献。本文讨论了企业生物多样性贡献的关键杠杆，并得出了研究和实践的结论。