Purpose The purpose of this study is to contribute to the discussion surrounding the
definition of accounting proposed by Carnegie et al.(2021a, 2021b) and further elaborated …

O termo “capital natural” teve sua origem atrelada à Economia; nos últimos anos, no
entanto, discussões a seu respeito têm crescido na área de Contabilidade. Definido como o …

Humanity must find a way to transition from a global economy that drives nature loss (ie
“naturenegative”) to one that drives nature restoration (ie “nature-positive”). Economisation …

The term “natural capital” originated in the field of economics but has gained increasing
prominence in accounting in recent years. Natural capital is the stock of renewable or non …

Humanity must find a way to transition from a global economy that drives nature loss (ie
'nature-negative') to one that drives nature restoration (ie 'nature-positive'). The …

Humanity is slowly waking up to the idea that we have become a geological force, with the
power to drive dramatic changes in the dynamics of Earth's physical, chemical, and …

Social and environmental accounting scholarship frequently decries a severe lack of
substantive engagement with nature within organizational accounts of sustainability. For …

Biodiversity loss and ecosystem collapse are major threats to humankind's well-being and
companies are facing increasing attention-and normative pressure-to consider their impacts …