ORCID Profile
0000-0002-2687-0202
Current Organisations
University of Tasmania
,
CSIRO
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Publisher: Informa UK Limited
Date: 24-04-2019
Publisher: Wiley
Date: 02-03-2022
DOI: 10.1111/ACFI.12936
Abstract: The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals (2014–2020). Sustainability disclosure is the most frequently researched topic and a substantial proportion of publications analyse a national setting, examine a European context, investigate listed firms, adopt an empirical archival research method, apply social and political theories, or focus broadly on sustainability. Based on this analysis, we develop a conceptual framework of sustainability accounting influences. We discuss prevalent themes, empirical findings and apparent inconsistencies, reflecting on recent trends and the state of sustainability accounting knowledge, developing an agenda for future research.
Publisher: Virtus Interpress
Date: 2016
Abstract: Stakeholders expect organisations to assess and manage risk in all areas of business activity including their social and environmental activities, and corporate reporting on these activities is increasing. Acknowledging that a gap may exist between voluntary reports and internal social and environmental risk management practices, this study explores the association between the use of the GRI guidelines, stakeholder engagement practices, and risk management practices with reference to AS/NZS Risk Management Standard ISO 31000:2009. It moves beyond motivations to explore how voluntary reporting practices may facilitate risk management through the process of stakeholder engagement. Results indicate that the use of the GRI in conjunction with external verification encourages more inclusive stakeholder engagement practices as identified in the AS/NZS Risk Management Standard
Publisher: Wiley
Date: 06-08-2019
Publisher: Wiley
Date: 09-2022
DOI: 10.1002/PAN3.10378
Abstract: Competing land‐use demands for agriculture and nature conservation is one of the most significant global challenges. To improve the health of landscapes, collaborative transdisciplinary solutions are required. Environmental accounting is an attractive governance approach for helping to deliver healthy future landscapes however, the ersity of approaches to environmental accounting makes this field complex to navigate, which limits transdisciplinary collaboration and impedes implementation. We seek to address this issue by presenting a new framework to clarify environmental accounting. This framework classifies the currently disparate branches of the literature into four newly described environmental accounting types: Organisational Environmental Management Accounting, Organisational Environmental Reporting Accounting, Area Environmental Management Accounting and Area Environmental Reporting Accounting. The framework is then used to discuss, across multiple scales (organisational, ecosystem and national), existing environmental accounting tools which could assist in delivering healthy future landscapes, and areas for future research. Finally, we demonstrate the potential for environmental accounting research approaches (materiality assessment, dialogic accounting and critical accounting) to assist in defining healthy future landscapes. This paper presents the first substantial exploration of environmental accounting in the landscapes context and presents a research agenda to progress this exciting area of transdisciplinary research. Read the free Plain Language Summary for this article on the Journal blog.
Publisher: Emerald
Date: 17-09-2020
DOI: 10.1108/MEDAR-08-2019-0548
Abstract: This paper aims to explore the feasibility of implementing the natural inventory model (NIM) developed by Jones (1996, 2003) in bio erse wildlife corridor plantations, from a non-government organisations’ (NGO) perspective. Undertaking the first cycle of an action research approach, the project involves collaboration with Greening Australia Tasmania (GAT). GAT is endeavouring to establish native wildlife corridors throughout the Tasmanian midlands, using science-based bio erse plantations. The majority of the areas identified by GAT as essential for the establishment of these wildlife corridors are on privately owned land, primarily used for agricultural purposes. This paper explores whether stewardship of the land “sacrificed” by landowners may be demonstrated via the quantification and communication of improvements in bio ersity using the NIM. Results suggest that the existing NIM is impractical for use by an NGO with limited resources. However, with some adaptations incorporating science-based measurements, the NIM can be used to account for bio erse wildlife corridor plantations. The findings have implications for not-for-profit, corporate and government sectors in terms of how accounting may facilitate the quantification and communication of conservation and restoration efforts. Bio ersity loss is now considered to be a greater threat to the planet than climate change. Efforts to account for bio ersity are consistent with the UN 2030 Sustainable Development Agenda and the Australian Government’s “Bio ersity Conservation Strategy” (2010). While prior studies have successfully implemented the NIM using secondary data, this is the first known to test the feasibility of the model using primary data in collaboration with an NGO.
Location: Australia
No related grants have been discovered for Claire Horner.