Barut, Meropy, Raar, Jean, and Azim, Mohammad (2016) Biodiversity and local government: a reporting and accountability perspective. Managerial Auditing Journal, 31 (2). pp. 197-227.

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Abstract

Purpose: The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction.

Design/methodology/approach: Content analysis was used to analyze the disclosures of these LGAs.

Findings: The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans.

Originality/value: This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.

Item ID:	79768
Item Type:	Article (Research - C1)
ISSN:	1758-7735
Keywords:	Public sector, Voluntary disclosure, Accountability, Councils, Biodiversity, Local government authority, Biodiversity disclosures
Copyright Information:	© 2023 Emerald Publishing Limited.
Date Deposited:	07 Sep 2023 00:51
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3599 Other commerce, management, tourism and services > 359999 Other commerce, management, tourism and services not elsewhere classified @ 100%
SEO Codes:	11 COMMERCIAL SERVICES AND TOURISM > 1101 Environmentally sustainable commercial services and tourism > 110199 Environmentally sustainable commercial services and tourism not elsewhere classified @ 100%
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