Email this article 
Hide
Show all
Original Research
A review of biodiversity reporting by the South African seafood industry
Submitted: 26 May 2017 | Published: 03 April 2018
About the author(s)
Kieran Usher, School of Accountancy, University of the Witwatersrand, South AfricaWarren Maroun, School of Accountancy, University of the Witwatersrand, South Africa
Abstract
Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth.
Aim: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures.
Setting: The study focuses on South African biodiversity reporting. The choice of region is informed by the country’s significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed.
Methods: Content analysis was used to collect data from a sample of companies’ integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures.
Conclusion: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability.
Keywords
Metrics
Total abstract views: 5621Total article views: 8612
Crossref Citations
1. Accounting, accountability, assurance, financing and governance for rewilding and de-extinction
Jill Frances Atkins, Garry D. Carnegie, Warren Maroun, Simon Norton
Accounting, Auditing & Accountability Journal vol: 39 issue: 3-4 first page: 405 year: 2026
doi: 10.1108/AAAJ-07-2025-8163
2. Assessing Biodiversity and Threatened Species Disclosure among Top Saudi Companies
Rayan Alqubaysi, Asaad Mubarak Hussien Musa
Sustainability vol: 16 issue: 15 first page: 6618 year: 2024
doi: 10.3390/su16156618
3. Evolution of Corporate Accountability for Biodiversity Reporting. Do Stakeholder Capitalism and Institutional Context Matter? A Bibliometric Analysis
Mohamed Toukabri, Maher Toukabri
Business Strategy & Development vol: 8 issue: 2 year: 2025
doi: 10.1002/bsd2.70095
4. Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators
Miguel Marco-Fondevila, Igor Álvarez-Etxeberría
Ecological Economics vol: 210 first page: 107864 year: 2023
doi: 10.1016/j.ecolecon.2023.107864
5. The emancipatory potential of biodiversity reporting: evidence from the United Kingdom and South Africa
Warren Maroun, Dusan Ecim, Abeer Hassan
Accounting Forum first page: 1 year: 2026
doi: 10.1080/01559982.2026.2650256
6. Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa
Dino Da Mata, Timothy Lai, Dusan Ecim, Warren Maroun, Dannielle Cerbone
South African Journal of Business Management vol: 56 issue: 1 year: 2025
doi: 10.4102/sajbm.v56i1.4713
7. Biyolojik Çeşitlilik Muhasebesinin Bibliyometrik Analizi
Halenur Yılmaz
Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi vol: 5 issue: 2 first page: 337 year: 2024
doi: 10.62001/gsijses.1554115
8. Managing and accounting for corporate biodiversity contributions. Mapping the field
Stefan Schaltegger, Delphine Gibassier, Karen Maas
Business Strategy and the Environment vol: 32 issue: 5 first page: 2544 year: 2023
doi: 10.1002/bse.3166
9. Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis
Goizeder Blanco-Zaitegi, Igor Álvarez Etxeberria, José M. Moneva
Journal of Cleaner Production vol: 371 first page: 133677 year: 2022
doi: 10.1016/j.jclepro.2022.133677
10. Identifying motivations, measures and challenges to implement corporate biodiversity management and reporting: A systematic review across sectors and regions
Lena Keckel, Yu-Shan Lin Feuer, Remmer Sassen
Journal of Environmental Management vol: 389 first page: 125987 year: 2025
doi: 10.1016/j.jenvman.2025.125987
11. The metropolis and ecosystem accounting: their origins, relationships and an emancipatory framework of ledgers and accounts
Ruopiao Zhang, Carlos Noronha
Meditari Accountancy Research vol: 34 issue: 1 first page: 305 year: 2026
doi: 10.1108/MEDAR-07-2024-2587
12. A Practical Application of Accounting for Biodiversity: The Case of Soil Health
Warren Maroun, Jill Atkins
Social and Environmental Accountability Journal vol: 41 issue: 1-2 first page: 37 year: 2021
doi: 10.1080/0969160X.2020.1819360
13. Biodiversity research: a systematic literature review and direction for future research
Adeyemi Adebayo, Barry Ackers, Olayinka Erin
Journal of Accounting Literature vol: 48 issue: 5 first page: 558 year: 2026
doi: 10.1108/JAL-10-2025-0538
14. Back from the brink: a stakeholder analysis of the Mauritius Kestrel
Lee Roberts, Neeveditah Pariag-Maraye
Accounting, Auditing & Accountability Journal vol: 39 issue: 3-4 first page: 582 year: 2026
doi: 10.1108/AAAJ-01-2025-7679
15. Corporate sustainability and biodiversity reporting: A proactive business strategy to mitigate litigation and reputational risks
Sirimon Treepongkaruna
Business Strategy and the Environment vol: 33 issue: 7 first page: 6640 year: 2024
doi: 10.1002/bse.3840
16. An algorithmic historiography of biodiversity accounting literature
Gennaro Maione, Corrado Cuccurullo, Aurelio Tommasetti
Accounting, Auditing & Accountability Journal vol: 36 issue: 6 first page: 1665 year: 2023
doi: 10.1108/AAAJ-06-2022-5883