Developing an authentic reporting identity: an accounting approach to biodiversity and species preservation
Bibliographic record
Abstract
Purpose This paper answers calls for research on organizations pursuing biodiversity preservation from an ecocentric management perspective. We explore an approach to biodiversity accounting in the Chilean wine industry, which is characterized by complex ecosystems and environmental threats. This is of particular interest because it is not clear how biodiversity accounting and reporting approaches reflect strategic biodiversity preservation choices. Design/methodology/approach We narrate a wine producer's approach to developing its authentic reporting identity, including how its biodynamic certification process influenced its production process, and sustainability accounting and reporting. To achieve this, we conduct an analysis using multi-sited ethnographic design, which involves several time deepening strategies, multiple observation points and data collectors. Findings Over time, the wine producer refined their biodiversity counting and reporting approach, exposing several limitations of traditional accounting reporting systems for sustainable outcomes. These findings address concerns that our contemporary understanding of the entity is problematic, and what is material for sustainable outcomes, such as biodiversity and species preservation, cannot be made transparent within the current approaches to materiality in sustainability reports. Practical implications Authentically ecocentric enterprises play a pivotal role in teaching us about our connection to ecosystems. This case study shows how organizations can develop an authentic reporting identity that is built on biodiversity first when contemplating biodiversity reporting. Originality/value Our study offers a way to develop and apply biodiversity accounting that is consistent with organizations' reporting identity. What we learn, through their efforts to produce sustainable outcomes, is an alternative approach that places nature at the center of accounts, for which quantification is a secondary priority to the relationships therein. These findings have value to the growing domain of nature-focused reporting, biodiversity accounting globally and the conservation of ecosystems across multiple organizations.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.071 | 0.073 |
| Meta-epidemiology (narrow) | 0.003 | 0.003 |
| Meta-epidemiology (broad) | 0.004 | 0.001 |
| Bibliometrics | 0.005 | 0.008 |
| Science and technology studies | 0.014 | 0.001 |
| Scholarly communication | 0.031 | 0.064 |
| Open science | 0.005 | 0.004 |
| Research integrity | 0.001 | 0.007 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".