Doğal Sermayeye Dayalı Yönetim Yaklaşımında Biyoçeşitlilik Muhasebesinin Rolü: Normatif Bir Araştırma
The Role of Biodiversity Accounting in Natural Capital Based Management Approach: A Normative Research

Summary/Abstract: Purpose – The aim of this study is to explain why biodiversity today becomes one of the priority issues for accounting in the framework of natural capital based society value formation process. Design/methodology/approach – In this study, normative research approach has been adopted and; norms and standards related to biodiversity accounting were examined. The Natural Capital Protocol and the Biodiversity Standard No. 304 which were published by Natural Capital Coalition and Global Reporting Initiative respectively constitute the scope of the research. Findings – The problems to be experienced in the flow of ecosystem and abiotic services negatively affect the social value formation contrary to sustainable development principle by reducing the ability of future generations to meet their own needs. For this reason, entities should design and execute their business models in accordance with the natural capital based management approach. In other words, they must carry out their activities in a way that does not disrupt the continuity of ecological functions and therefore habitats should be protected or restored. Biodiversity accounting is the main tool for the execution of this kind decision processes. It is seen that the information related to the areas with high biodiversity value, the significant effects of the products and services on biodiversity, the protected or restored habitats and the species in the protection lists are subject to sustainability reporting. Discussion – Disclosures made within the scope of biodiversity accounting make the positive and negative effects of entities on the continuity of ecosystem and abiotic services flows visible. For this reason, biodiversity accounting plays an important role to enable the effectiveness of the natural capital based social value formation process by shaping the perspective of the society on environmental problems.

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