The emancipatory potential of extinction reporting in the public sector : an analysis of trends in South African National Parks
Date
2019
Authors
Buchling, Michael Carl
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Abstract
South Africa is home to biomes which cannot be found anywhere. The rich biodiversity within her borders requires protection from extinction events and activities which can lead to a decrease in biodiversity mass. SANParks is responsible for the conservation and preservation of biodiversity within South Africa and reports on how it meets its mandate not only to protect biodiversity but also to use biodiversity in a sustainable manner which improves the socioeconomic circumstances of local communities. The study is the first to explore biodiversity disclosure themes in a state-owned entity in South Africa, responsible for the conservation, and uses the disclosure to construct an emancipatory extinction account. The study is qualitative, using content analysis to investigate the disclosure themes in the SANParks reports. The findings indicate that SANParks increased the quantum of information on biodiversity over five years (2013 – 2017) suggesting an integrated thinking approach is adopted by SANParks in disclosing biodiversity. While the current disclosure practices of SANParks does not provide a comprehensive extinction account, the results of the content analysis are used to develop a reporting framework which can be used to provide a detailed emancipatory extinction account, drawing on principles from the IIRC, financial accounting literature and biodiversity-related literature. The study adds to the existing body of knowledge by incorporating the six capitals in the extinction reporting framework.
Description
A research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce in Accountancy to the Faculty of Commerce, Law and Management University of the Witwatersrand, Johannesburg, 2019
Keywords
Anthropocentrism, Deep ecology, Emancipatory accounting, Extinction accounting, SANParks, UCTD
Citation
Buchling, Michael Carl. (2019). The emancipatory potential of extinction reporting in the public sector :an analysis of trends in South African national parks. University of the Witwatersrand, https://hdl.handle.net/10539/29836