Biodiversiy in listed companies. First evidence from the European context

In the last decade, accounting for biodiversity has been variously defined by some scholars and it is largely explored in different topics (Gray, 1992; Jones, 1996; 2010; Jones and Matthews, 2000; Jones and Solomon, 2013) Its evolution in accounting for extinction species is becoming a relevant field for preserving biodiversity and species (Atkins and Atkins, 2016; Atkins and Maroun, 2018; Maroun and Atkins, 2018; Atkins et al., 2018). Conceptual and empirical papers about biodiversity and accounting extinction species (Adler et al., 2018; Husin et al., 2018; Adler et al., 2017; Olivier, 2016; Rimmel and Jonall, 2013; van Liempd and Busch, 2013) have been carried out by some scholars but there is a need to explore this topic in a large geographical context. Recently there are two books about this topic 1) Business of the bees (2016) and 2)Around the world in 80 species. Exploring the business of extinction (2019) edited by Atkins J. and Atkins B. This research aims to investigate 1) whether and to what extent biodiversity is a relevant topic for European listed companies.and 2) what kind of influence biodiversity exerts over financial and corporate governance performance.