Abstract
This study aims to examine the role and application of extinction accounting as a governance tool to address biodiversity loss in the context of rapid urbanisation. Focusing on the motivations, strategies and institutional dynamics of government bodies and non-governmental organisations (NGOs) in Hong Kong, an in-depth analysis of the challenges and opportunities for urban biodiversity conservation within constrained metropolitan settings is presented.
Design/methodology/approach
Using interpretive content analysis, the study evaluates the Hong Kong Biodiversity Strategy and Action Plan (HKBSAP) and annual reports from selected Hong Kong government agencies and NGOs (2016–2023). Context-specific processes, challenges and tensions in extinction accounting practices are identified, highlighting the way institutional dynamics and power disparities influence biodiversity conservation efforts.
Findings
The research reveals significant divergence in extinction accounting approaches between government and NGO bodies: government entities prioritise quantifiable, urban planning-driven metrics, while NGOs emphasise ecocentric values and grassroots engagement. Although cross-sector collaboration has advanced certain conservation efforts, persistent power asymmetries and the predominance of anthropocentric motivations continue to constrain broader transformation. Drawing on these empirical insights, the study proposes pathways that integrate measurable approaches such as habitat-hectare metrics and open data portals, paired with participatory governance structures. These improvements can foster more inclusive, ecocentric and effective biodiversity governance in urban contexts.
Research limitations/implications
This study expands both the theoretical and practical understanding of extinction accounting by situating it within metropolitan public-sector biodiversity governance. The analysis demonstrates how integrating evidence-based practices with adaptive and inclusive recommendations can guide the development of context-sensitive frameworks in diverse urban settings.
Originality/value
The study addresses a significant gap in the biodiversity governance literature by positioning evidence-based research on extinction accounting within densely urbanised environments. The actionable recommendations provide scalable, evidence-based strategies that empower policymakers and practitioners to strengthen biodiversity stewardship in cities worldwide.
| Original language | English |
|---|---|
| Pages (from-to) | 437-462 |
| Number of pages | 26 |
| Journal | Accounting, Auditing & Accountability Journal |
| Volume | 39 |
| Issue number | 3-4 |
| Early online date | 12 Sept 2025 |
| DOIs | |
| Publication status | Published - 28 May 2026 |
| Event | 4th IUCN WCEL World Environmental Law Congress “lntegrated legal protection of Air, Ocean and Land” - Hassan II International Center for Environmental Training, Rabat, Morocco Duration: 5 May 2025 → 7 May 2025 https://iucn.org/events/iucn-event/registration-4th-iucn-wcel-world-environmental-law-congress-5-7-may-2025 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 11 Sustainable Cities and Communities
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SDG 14 Life Below Water
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SDG 15 Life on Land
Keywords
- biodiversity conservation
- Ecocentrism
- metropolis
- biodiversity assessment
- biodiversity
- biodiversity loss
- Extinction accounting
- Hong Kong
- Rewilding
- Sustainability
- Urban sustainability
Equality, Diversity and Inclusion keywords
- Accessibility
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Bridging ESG and the Circular Economy: Advancing corporate sustainability through the updated R-Hierarchy and Circularity Scoring Model
Kopnina, H., Fellinger, E., de Jong, J. & Bowden, A., 21 Jun 2025, In: Visions for Sustainability. 2025, 23, p. 9-41 33 p.Research output: Contribution to journal › Article › peer-review
Open AccessFile3 Citations (Scopus)20 Downloads (Pure) -
Critical Thinking in Sustainable Business: Examining Pragmatic and Ethical Issues for Supporting Biodiversity (Eco-centrism) in Business Education
Kopnina, H., Baranowski, M., Nantunda, L., Mande, W. M., Radovanovic, T. & Gadema, Z., 9 Apr 2025, Practices, Perceptions and Prospects for Climate Change Education in Africa. Mbah, M. F., Molthan-Hill, P. & Molua, E. L. (eds.). Cham, Switzerland: Springer, p. 231-248 17 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
Open AccessFile17 Downloads (Pure)
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"Business, Finance, and Biodiversity." International Critical Management Studies (ICMS) Conference, Manchester Metropolitan University
Kopnina, H. (Invited speaker)
18 Jun 2025Activity: Talk or presentation › Invited talk
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Invited keynote speech "Biodiversity and Business: Tensions and Opportunities." Rennes School of Business, Rennes, France
Kopnina, H. (Keynote speaker)
24 Mar 2025Activity: Talk or presentation › Invited talk
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International Union for the Conservation of Nature (External organisation)
Kopnina, H. (Member)
2024 → …Activity: Membership › Membership of committee
Prizes
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File
Impacts
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Ninety One (formerly Investec Asset Management) advice on why and how to interweave biodiversity insights directly into the Asset Management investment process and company assessments.
Kopnina, H. (Participant)
Impact: Economic, commercial and technological, Environment, Practitioners and professional services
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Invited presentation for the UK Foreign, Commonwealth and Development Office (FCDO)
Kopnina, H. (Participant), Piccolo, J. J. (Participant), Alberro, H. (Participant) & Taylor, B. (Participant)
Impact: Environment, Public policy, law and services, Public discourseand understanding
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