Recently, many trends in biodiversity issues (including global warming, degradation of air and land, water scarcity, deforestation, marine pollution and decline in biodiversity) are closely related to invasive human activities (Pachauri and Meyer, 2014). It is worthwhile mentioning that the human species represent a unique example among the million species on the Earth that took possession of a disproportionate share of its resources (Vitousek et. al., 1986). Over the years, the increasing awareness of the interrelations existing between economics and environment have lead academics and scholars to investigate and forecast world’s future outcomes, in terms of availability of resources, quality of life, demographic transition and economic growth. The main international organizations, government leaders and other societal actors, have realized the challenge that global society and environment were facing and will continue to face in the future, if sustainability related issues were not taken into account at broader level, especially among all participants to development and economic growth, including businesses, financial actors and local communities. Hence, it is not surprising that the last United Nation Intergovernmental Panel on Climate Change report (IPCC 2017, https://www.ipcc.ch/pdf/assessment-report/ar5/syr/SYR_AR5_FINAL_full_wcover.pdf) highlighted that human activity is the main cause of global warming continuously increased over the last three decades. In a scenario featured by a growing awareness upon global sustainability and development issues, the understanding of the interlinkages between different topics, such as climate change, food security, nutrition and sustainable agriculture, technology, sustainable transport and cities, finance and trade, and the claim for private sector commitment and responsibilities, have shaped stakeholders mindset, including governments, financial institutions and business leaders. Taking into account these considerations, the current research seeks to provide a contribution by extending the findings described by Atkins and Maroun (2018) applying the same Extinction Accounting Framework in an analysis on an environmental sensitive industry, i.e. the tissue industry in Europe. The main research objective is therefore to explore how the deforestation risk can be operationalized in the accounting and reporting system adopted by four companies belonging to the tissue industry.
Bianchi Martini, S., Corvino, A., Doni, F., Mazzoni, M. (2018). The “emancipatory” magnitude and the “credibility” of extinction accounting and accountability. Empirical evidence from the west european tissue industry. In Convegno Nazionale SIDREA 2018. Nuove frontiere del reporting aziendale. La comunicazione agli stakeholders fra vincoli normativi e attese informative.
The “emancipatory” magnitude and the “credibility” of extinction accounting and accountability. Empirical evidence from the west european tissue industry
Doni, FMembro del Collaboration Group
;
2018
Abstract
Recently, many trends in biodiversity issues (including global warming, degradation of air and land, water scarcity, deforestation, marine pollution and decline in biodiversity) are closely related to invasive human activities (Pachauri and Meyer, 2014). It is worthwhile mentioning that the human species represent a unique example among the million species on the Earth that took possession of a disproportionate share of its resources (Vitousek et. al., 1986). Over the years, the increasing awareness of the interrelations existing between economics and environment have lead academics and scholars to investigate and forecast world’s future outcomes, in terms of availability of resources, quality of life, demographic transition and economic growth. The main international organizations, government leaders and other societal actors, have realized the challenge that global society and environment were facing and will continue to face in the future, if sustainability related issues were not taken into account at broader level, especially among all participants to development and economic growth, including businesses, financial actors and local communities. Hence, it is not surprising that the last United Nation Intergovernmental Panel on Climate Change report (IPCC 2017, https://www.ipcc.ch/pdf/assessment-report/ar5/syr/SYR_AR5_FINAL_full_wcover.pdf) highlighted that human activity is the main cause of global warming continuously increased over the last three decades. In a scenario featured by a growing awareness upon global sustainability and development issues, the understanding of the interlinkages between different topics, such as climate change, food security, nutrition and sustainable agriculture, technology, sustainable transport and cities, finance and trade, and the claim for private sector commitment and responsibilities, have shaped stakeholders mindset, including governments, financial institutions and business leaders. Taking into account these considerations, the current research seeks to provide a contribution by extending the findings described by Atkins and Maroun (2018) applying the same Extinction Accounting Framework in an analysis on an environmental sensitive industry, i.e. the tissue industry in Europe. The main research objective is therefore to explore how the deforestation risk can be operationalized in the accounting and reporting system adopted by four companies belonging to the tissue industry.
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