“…The challenge on how to address the global impact to the natural environment is debated in the literature (Addison, Bull, & Milner‐Gulland, 2019; Haque & Jones, 2020) with research contributions of organisational accountability in both corporate (Adler, Mansi, & Pandey, 2018; Hassan, Roberts, & Atkins, 2020; Rimmel & Jonäll, 2013) and public sectors (Gaia & Jones, 2019; Weir, 2018). Scholars argue B/E accounting is a vital topic with extensive studies focusing on disclosure from annual reports providing a qualitative analysis (Atkins, Maroun, Atkins, & Barone, 2018; Maroun & Atkins, 2018; Weir, 2018), as well as quantitative analysis by examining the relationship of determinant factors and company disclosure (Bhattacharyya & Yang, 2019; Haque & Jones, 2020; Hassan, Roberts, & Atkins, 2020). Also, further tranches provide calculability mechanisms for biodiversity conservation performance are offered (Cuckston, 2013, 2018b; Sobkowiak, Cuckston, & Thomson, 2020).…”