“…Reviewing the academic management and accounting research literature with regard to biodiversity themes reveals that many pioneering papers have unveiled deficiencies of conventional accounting with regard to biodiversity (e.g., maybe the first was Hines, 1991) and focused on accountability and reporting (e.g., Boiral, 2016; Hassan et al, 2020; Husin et al, 2018). Much of the existing research highlights the small topical coverage of biodiversity in corporate reports (e.g., Adler et al, 2018; GRI, 2007; van Liempd & Busch, 2013; Rimmel & Jonäll, 2013) and provides insight about necessities for companies to consider biodiversity (e.g., Atkins & Atkins, 2019), benefits and challenges to involve stakeholders (Atkins et al, 2022; Boiral et al, 2019; Boiral & Heras‐Saizarbitoria, 2017), the emancipatory potential of (external) accounting for biodiversity (e.g., Atkins & Atkins, 2016, 2019; Atkins & Maroun, 2018; Maroun & Atkins, 2018) and the more concrete potential of extinction accounting to raise awareness and support protection (e.g., Atkins et al, 2018; Atkins & Atkins, 2019). Interestingly enough only few company or industry case studies have been analysed, so far (e.g., Jones, 1996; for mining see Mansoor & Maroun, 2016; or seafood: Usher & Maroun, 2018), while regional or ecosystem cases are more common (e.g., Cuckston, 2013, 2017).…”