Vecchi, Dr. AlessandraAndrea Carroll2024-01-312024-01-312021https://dspace.griffith.ie/handle/123456789/442Modern businesses are keen to demonstrate their good citizenship and consideration of the environment and do so by reporting on their environmental performance. However, the prevalence, quality and subject matter of this reporting varies greatly – rarely directly addressing their actual impact on nature. In light of this challenge, this dissertation has evaluated the environmental reporting methodologies used by Irish businesses to understand and communicate their environmental impact and stewardship activities, with specific focus on the natural capital accounting strategies that seek to account for the impact that businesses have on nature, biodiversity and the environment. Ultimately, the central question that this research seeks to answer is whether the potential value in using biodiversity and natural capital accounting methodologies as part of the suite of corporate reporting options currently available is clear to the business community. The research methodology uses the following approach: · Desktop research to review literature and gather currently available information and data. · A survey of a sample audience of relevant stakeholders (100+) to grasp the level of corporate environmental reporting, and the understanding and knowledge of strategies to account for nature. · In-depth interviews (3) with relevant stakeholders in finance and professional services to gain in depth understanding of their knowledge and attitude to corporate reporting and accounting for nature. · Analysis of findings, relating the findings from the literature review, surveys and interviews to the conceptual framework developed, based on the Kohlberg Theory of Moral Development, and the aims and objectives of the research, in order to evaluate the level of corporate reporting and the understanding and potential to account for corporate impact on nature. · Concluding thoughts on the current level of corporate reporting in Irish businesses and understanding of natural capital. In addition to recommendations as to why this needs to increase, for the benefit of businesses, nature and society.Thesis