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Abstract

Purpose:This paper explores the feasibility of implementing the Natural Inventory Model(NIM) developed by Jones (1996; 2003) in biodiverse wildlife corridor plantations, from anNGO’s perspective.Design: Undertaking the first cycle of an action research approach, the project involvescollaboration with Greening Australia (Tasmania) (GAT). GAT is endeavouring to establishnative wildlife corridors throughout the Tasmanian midlands, using science-based biodiverseplantations. The majority of the areas identified by GAT as essential for the establishment ofthese wildlife corridors are on privately owned land, primarily used for agricultural purposes.This paper explores whether stewardship of the land ‘sacrificed’ by landowners may bedemonstrated via the quantification and communication of improvements in biodiversity usingthe NIM.Findings: Results suggest that the existing NIM is impractical for use by an NGO with limitedresources. However, with some adaptations incorporating science-based measurements, theNIM can be used to account for biodiverse wildlife corridor plantations.Practical Implications: The findings have implications for not-for-profit, corporate andgovernment sectors in terms of how accounting may facilitate the quantification andcommunication of conservation and restoration efforts.Social Implications: Biodiversity loss is now considered to be a greater threat to the planetthan climate change. Efforts to account for biodiversity are consistent with the UN 2030Sustainable Development Agenda and the Australian Government’s ‘BiodiversityConservation Strategy’ (2010).Originality:Whilst 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 collaborationwith an NGO.

Item Type:	Article
Authors/Creators:	Horner, CA and Davison, N
Keywords:	sustainability, sustainable development, action research, conservation, biodiversity, environmental accounting
Journal or Publication Title:	Meditari Accountancy Research
Publisher:	Emerald Publishing Limited
ISSN:	2049-3738
DOI / ID Number:	10.1108/MEDAR-08-2019-0548
Copyright Information:	Copyright © 2020, Emerald Publishing Limited
Related URLs:	Google Scholar: Horner, CA UTAS Profile: Horner, CA
Item Statistics:	View statistics for this item

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