ABSTRACT
Accounting for biodiversity is extremely important for reasons that are discussed in detail elsewhere in this book. However, here it is sufficient to state that biodiversity is at risk and we urgently need to conserve and protect it. Accountants, particularly environmental accountants, can play a key role in this process. To do this, I argue in this chapter that there is a need to construct a theoretical model to conserve biodiversity. 1 This will provide a theoretical framework in which practical solutions to recording, measuring and disclosing biodiversity can be developed. Without such operational biodiversity models, biodiversity conservation, protection and enhancement become impossible.
