BIODIVERSITY DISCLOSURE IN FINANCIAL ACCOUNTING: A BIBLIOMETRIC OVERVIEW

DOI:

https://doi.org/10.29303/akurasi.v9i1.876

Penulis

  • Arum Kusumaningdyah Adiati Universitas Sebelas Maret
  • Isnayni Sabila Universitas Sebelas Maret

Kata Kunci:

Pengungkapan keanekaragaman hayati, akuntansi keuangan, analisis bibliometrik, pelaporan keberlanjutan, transparansi perusahaan

Abstrak

Studi ini dilakukan karena masih terbatasnya kajian komprehensif terkait pengungkapan keanekaragaman hayati dalam akuntansi keuangan, meskipun isu ini semakin relevan bagi keberlanjutan dan keputusan investor. Penelitian ini bertujuan mengidentifikasi tren, kontribusi, dan kesenjangan literatur biodiversity disclosure. Kebaruan studi ini terletak pada integrasi analisis bibliometrik dengan identifikasi kesenjangan konseptual dan geografis. Metode yang digunakan adalah analisis bibliometrik berbasis data Scopus 2011–2025 dengan R Studio (Biblioshiny). Hasil menunjukkan peningkatan publikasi setelah 2020 serta dominasi negara maju, sementara negara berkembang seperti Indonesia masih terbatas. Studi ini berkontribusi dengan mengidentifikasi arah penelitian masa depan, termasuk pengembangan model akuntansi keanekaragaman hayati yang terstandarisasi dan terintegrasi, serta merekomendasikan penguatan standar pengungkapan dalam praktik pelaporan perusahaan.

Unduhan

Data unduhan belum tersedia.

Referensi

Ali, R., García-Sánchez, I. M., Aibar-Guzmán, B., & Rehman, R. ur. (2024). Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors? Business Strategy and the Environment, 33(3), 2116–2142. https://doi.org/10.1002/bse.3587

Bassen, A., Buchholz, D., Lopatta, K., & Rudolf, A. R. (2024). Biodiversity management and stock price crash risk. Business Strategy and the Environment, 33(5), 4788–4805. https://doi.org/10.1002/bse.3725

Bassen, A., Buchholz, D., Lopatta, K., & Rudolf, A. R. (2025). Assessing biodiversity-related disclosure: Drivers, outcomes, and financial impacts. Journal of Industrial Ecology. https://doi.org/10.1111/jiec.13596

Boiral, O. (2016). Accounting for the unaccountable: Biodiversity reporting and impression management. Journal of Business Ethics, 135(4), 751–768. https://doi.org/10.1007/s10551-014-2497-9

Elsayed, R. A. A. (2023). Exploring the financial consequences of biodiversity disclosure: how does biodiversity disclosure affect firms’ financial performance? Future Business Journal, 9(1). https://doi.org/10.1186/s43093-023-00202-7

Giannarakis, G. (2014). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393–416. https://doi.org/10.1108/IJLMA-05-2013-0021

Haque, F., & Jones, M. J. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. British Accounting Review, 52(2). https://doi.org/10.1016/j.bar.2020.100893

Haque, F., & Ntim, C. G. (2018). Environmental policy, sustainable development, governance mechanisms and environmental performance. Business Strategy and the Environment, 27(3), 415–435. https://doi.org/10.1002/bse.2007

Heersmink, R., van den Hoven, J., van Eck, N. J., & van Berg, J. den. (2011). Bibliometric mapping of computer and information ethics. Ethics and Information Technology, 13(3), 241–249. https://doi.org/10.1007/s10676-011-9273-7

Liang, C., Yang, J., Shen, L., & Dong, D. (2024). The role of biodiversity risk in stock price crashes. Finance Research Letters, 67. https://doi.org/10.1016/j.frl.2024.105856

Ma, F., Wu, H., & Zeng, Q. (2024). Biodiversity and stock returns. International Review of Financial Analysis, 95. https://doi.org/10.1016/j.irfa.2024.103386

Maroun, W., & Ecim, D. (2024). Biodiversity reporting by United Kingdom (UK)-listed companies: A review of extent, content and readability of disclosures. Business Strategy and the Environment. https://doi.org/10.1002/bse.3866

Senanayake, M., Harymawan, I., Dorfleitner, G., Lee, S., Rhee, J. H., & Ok, Y. S. (2024). Toward more nature-positive outcomes: A review of corporate disclosure and decision making on biodiversity. Sustainability, 16(18), 8110. https://doi.org/10.3390/su16188110

Skouloudis, A., Malesios, C., & Dimitrakopoulos, P. G. (2019). Corporate biodiversity accounting and reporting in mega-diverse countries: An examination of indicators disclosed in sustainability reports. Ecological Indicators, 98, 888–901. https://doi.org/10.1016/j.ecolind.2018.11.060

Treepongkaruna, S. (2024). Corporate sustainability and biodiversity reporting: A proactive business strategy to mitigate litigation and reputational risks. Business Strategy and the Environment. https://doi.org/10.1002/bse.3840

van Eck, N. J., & Waltman, L. (2014). Visualizing bibliometric networks. In Measuring Scholarly Impact (pp. 285–320). Springer International Publishing. https://doi.org/10.1007/978-3-319-10377-8_13

Xi, H. (2024). An empirical study on biodiversity disclosure and firm’s market value in North America based on linear regression model. In Business, Economics and Management PGMEE (Vol. 2024). https://drpress.org/ojs/index.php/HBEM/article/view/26309/25826

Xu, F., Ji, Q., & Yang, M. (2021). The pitfall of selective environmental information disclosure on stock price crash risk: Evidence from polluting listed companies in China. Frontiers in Environmental Science, 9. https://doi.org/10.3389/fenvs.2021.622345

Zhu, N., Aryee, E. N. T., Agyemang, A. O., Wiredu, I., Zakari, A., & Agbadzidah, S. Y. (2024). Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter? Heliyon, 10(10). https://doi.org/10.1016/j.heliyon.2024.e30783

Unduhan

Diterbitkan

2026-06-30

Cara Mengutip

Adiati, A. K., & Sabila, I. (2026). BIODIVERSITY DISCLOSURE IN FINANCIAL ACCOUNTING: A BIBLIOMETRIC OVERVIEW. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 9(1), 113–132. https://doi.org/10.29303/akurasi.v9i1.876

Terbitan

Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026

Bagian

Articles

Lisensi

Hak Cipta (c) 2026 Arum Kusumaningdyah Adiati, Isnayni Sabila

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.

Penulis yang menerbitkan artikelnya di Akurasi: Jurnal Studi Akuntansi dan Keuangan menyetujui ketentuan berikut:

  • Penulis tetap memegang hak cipta atas artikel yang diterbitkan.
  • Penulis memberikan hak publikasi pertama kepada Akurasi: Jurnal Studi Akuntansi dan Keuangan.
  • Artikel dilisensikan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional (CC BY-SA 4.0).
  • Lisensi ini mengizinkan siapa pun untuk menyalin, mendistribusikan, menampilkan, dan mengadaptasi artikel untuk tujuan apa pun, termasuk komersial, selama mencantumkan kredit yang sesuai kepada penulis dan sumbernya, serta karya turunan harus didistribusikan di bawah lisensi yang sama.
  • Semua artikel yang diterbitkan bersifat akses terbuka dan dapat digunakan untuk tujuan pendidikan, penelitian, dan ilmiah.