From Diversity to Confusion? The Challenge of Biodiversity Footprint Quantification

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-04-04 DOI:10.1002/bse.4215

Raphaela Roeder, Sebastian Utz

引用次数: 0

Abstract

This study documents a significant disagreement between the biodiversity footprints of three major providers. This disagreement mainly stems from fundamental disagreement on the underlying methods and data (measurement), while providers agree to a large part on which firm operations contribute to a loss in biodiversity and how they are aggregated (scope and weight). The disagreement is especially high for large firms with a high biodiversity footprint and firms from the industries of Energy, Consumer Staples, and Basic Materials. A transparent and detailed ESG disclosure can decrease the disagreement. The results highlight the importance of being careful when integrating biodiversity footprint into financial decision‐making, regulations, and academic research. The results also underline the need for further standardized and transparent biodiversity disclosure on firm level.

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从多样性到混乱？生物多样性足迹量化的挑战

本研究记录了三个主要供应商的生物多样性足迹之间的重大分歧。这种分歧主要源于对基本方法和数据（测量）的根本分歧，而提供者在很大程度上同意企业运营对生物多样性损失的影响以及它们的汇总方式（范围和权重）。对于生物多样性影响较大的大公司以及来自能源、消费必需品和基础材料行业的公司来说，分歧尤其大。透明和详细的ESG披露可以减少分歧。研究结果强调了将生物多样性足迹纳入金融决策、法规和学术研究的重要性。结果还强调了在企业层面进一步标准化和透明的生物多样性披露的必要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.