ABSTRACT
At both the deep ecological and anthropocentric level, organisations have a clear role to play in protecting the environment (Jones and Solomon, 2013). They have, however, been slow to respond to suggestions from reporting institutions, non-governmental organisations and civic society to provide detailed accounts on biodiversity loss and extinction in their annual, integrated or sustainability reports (see, for example, Rimmel and Jonäll, 2013; Mansoor and Maroun, 2016; Romi and Longing, 2016). This is confirmed by a recent survey by KPMG (2017) of reporting trends by 4900 companies in multiple jurisdictions which shows that organisations are aware of issues such as climate change, water risks and loss of biodiversity but do not regard these as material business considerations.
