ABSTRACT

This book provides an overview of key aspects of the theory and practice of bio-diversity. It also provides several illuminating perspectives on different aspects of accounting for biodiversity. There are 14 chapters written by a variety of authors with different backgrounds, nationalities and expertise. The book thus provides a comprehensive overview of accounting for biodiversity. It aims to stimulate discussion and debate within not only the accounting community, but also more widely amongst the business and the public of the role of accounting for biodiversity. In particular, it hopes to encourage experimentation and research into new models of measuring, valuing and reporting information about biodiversity (i.e. habitats, flora and fauna). In this chapter, the previous chapters of the book are synthesised before drawing out some of the themes. Some avenues for future research are then outlined, before concluding the book.