TIRADO VALENCIA, PILAR, DE VICENTE LAMA, MARTA, ORTIZ GÓMEZ, MARÍA DEL MAR
No
Sustain. Account. Manag. Policy J.
Article
Científica
1
1
27/03/2026
001722564900001
PurposeThis study aims to explore the link between aspirational talk and action in biodiversity reporting to identify potential decoupling practices.Design/methodology/approachContent analysis is applied to 84 sustainability reports from companies in sectors with significant biodiversity impacts. A structural equation model based on partial least squares (PLS) examines the relationship between aspirational talk and action, as well as the influence of increased national-level commitment to the Sustainable Development Goals (SDGs) on the consistency of information.FindingsCompanies generally provide limited biodiversity disclosures. However, when disclosed, aspirations connect with actions, suggesting no content decoupling. In SDG-committed environments, companies adopt counter-coupling strategies in response to stakeholder pressures.Research limitations/implicationsThe analysis focuses on disclosed management practices and action plans rather than on the effectiveness of the organizational actions themselves. Furthermore, the study does not assess the quality of the disclosed information or the impact of the proposed initiatives on species conservation.Practical implicationsFindings can help policymakers develop regulatory frameworks promoting consistent reporting and biodiversity integration into corporate strategy. Preparers should connect aspirational talk with internal management practices and biodiversity performance data.Social implicationsThis study has implications for enhancing the emancipatory nature of corporate biodiversity reporting.Originality/valueThis study makes a dual contribution by analyzing decoupling in biodiversity reporting and examining the influence of institutional pressures at the national level on decoupling practices.
Biodiversity reporting; Decoupling; Extinction accounting; Legitimacy theory; Institutional theory; SDGs