{"id":"https://openalex.org/W4313407277","doi":"https://doi.org/10.1108/sampj-09-2021-0375","title":"Implementing biodiversity reporting: insights from the case of the largest dairy company in China","display_name":"Implementing biodiversity reporting: insights from the case of the largest dairy company in China","publication_year":2022,"publication_date":"2022-12-19","ids":{"openalex":"https://openalex.org/W4313407277","doi":"https://doi.org/10.1108/sampj-09-2021-0375"},"language":"en","primary_location":{"id":"doi:10.1108/sampj-09-2021-0375","doi":"https://doi.org/10.1108/sampj-09-2021-0375","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-09-2021-0375","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013261719","display_name":"Yanqi Sun","orcid":"https://orcid.org/0000-0003-4660-6780","observed_orcids":["https://orcid.org/0000-0003-4660-6780","https://orcid.org/0009-0003-2968-2025"]},"institutions":[{"id":"https://openalex.org/I130541836","display_name":"Beijing Institute of Petrochemical Technology","ror":"https://ror.org/025s55q11","country_code":"CN","type":"education","lineage":["https://openalex.org/I130541836"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yanqi Sun","raw_affiliation_strings":["School of Economics and Management, Beijing Institute of Petrochemical Technology, Beijing, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Beijing Institute of Petrochemical Technology, Beijing, China","institution_ids":["https://openalex.org/I130541836"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027339736","display_name":"Yvette Lange","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192619145","display_name":"University of the Witwatersrand","ror":"https://ror.org/03rp50x72","country_code":"ZA","type":"education","lineage":["https://openalex.org/I192619145"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Yvette Lange","raw_affiliation_strings":["School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa","institution_ids":["https://openalex.org/I192619145"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.6528,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.90672667,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"14","issue":"1","first_page":"75","last_page":"100"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/biodiversity-reporting","display_name":"biodiversity reporting","score":0.972000002861023},{"id":"https://openalex.org/keywords/biodiversity-disclosure","display_name":"biodiversity disclosure","score":0.9300000071525574},{"id":"https://openalex.org/keywords/yili-group","display_name":"Yili Group","score":0.9679999947547913},{"id":"https://openalex.org/keywords/dairy-industry","display_name":"dairy industry","score":0.8809999823570251},{"id":"https://openalex.org/keywords/corporate-sustainability-reporting","display_name":"corporate sustainability reporting","score":0.4339999854564667},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.6679999828338623},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9929999709129333},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9369999766349792},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.9950000047683716},{"id":"https://openalex.org/keywords/biodiversity-accounting","display_name":"biodiversity accounting","score":0.8399999737739563},{"id":"https://openalex.org/keywords/chinese-firms","display_name":"Chinese enterprises","score":0.5989999771118164},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.3700000047683716}],"concepts":[{"id":"https://openalex.org/C130217890","wikidata":"https://www.wikidata.org/wiki/Q47041","display_name":"Biodiversity","level":2,"score":0.8375656008720398},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.4875151813030243},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.47664958238601685},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4617618918418884},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4466191530227661},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.42939454317092896},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.41529643535614014},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3991829454898834},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3880009949207306},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.24939101934432983},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2181808054447174},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.19461122155189514},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.13539442420005798},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1343492865562439},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/sampj-09-2021-0375","doi":"https://doi.org/10.1108/sampj-09-2021-0375","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-09-2021-0375","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:sampj0:sampj-09-2021-0375","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-09-2021-0375.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:sampjp:sampj-09-2021-0375","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-09-2021-0375/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4390000104904175,"id":"https://metadata.un.org/sdg/15","display_name":"Life on land"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":73,"referenced_works":["https://openalex.org/W768431665","https://openalex.org/W1505937621","https://openalex.org/W1905298264","https://openalex.org/W1970771558","https://openalex.org/W1979185175","https://openalex.org/W1997358249","https://openalex.org/W1999870995","https://openalex.org/W2000075398","https://openalex.org/W2004308864","https://openalex.org/W2010094448","https://openalex.org/W2013387701","https://openalex.org/W2022923626","https://openalex.org/W2034006258","https://openalex.org/W2038164143","https://openalex.org/W2065840971","https://openalex.org/W2068283145","https://openalex.org/W2070209083","https://openalex.org/W2071768430","https://openalex.org/W2077974228","https://openalex.org/W2078386440","https://openalex.org/W2081327878","https://openalex.org/W2091492387","https://openalex.org/W2110137116","https://openalex.org/W2111748476","https://openalex.org/W2114051274","https://openalex.org/W2121511991","https://openalex.org/W2125942126","https://openalex.org/W2149167252","https://openalex.org/W2162412465","https://openalex.org/W2316606906","https://openalex.org/W2403294142","https://openalex.org/W2408522658","https://openalex.org/W2493101627","https://openalex.org/W2580307745","https://openalex.org/W2593415133","https://openalex.org/W2623114543","https://openalex.org/W2753019006","https://openalex.org/W2782810353","https://openalex.org/W2786394464","https://openalex.org/W2795866931","https://openalex.org/W2799486455","https://openalex.org/W2800335744","https://openalex.org/W2891332961","https://openalex.org/W2895799193","https://openalex.org/W2900460206","https://openalex.org/W2910085412","https://openalex.org/W2911944536","https://openalex.org/W2930723308","https://openalex.org/W2944786997","https://openalex.org/W2946807731","https://openalex.org/W2950743923","https://openalex.org/W2962642707","https://openalex.org/W2966601337","https://openalex.org/W2966606954","https://openalex.org/W2971338007","https://openalex.org/W2974196717","https://openalex.org/W2980298090","https://openalex.org/W2993436936","https://openalex.org/W3002382966","https://openalex.org/W3004209126","https://openalex.org/W3013984851","https://openalex.org/W3016573260","https://openalex.org/W3044888840","https://openalex.org/W3048911207","https://openalex.org/W3081505085","https://openalex.org/W3081840769","https://openalex.org/W3088975513","https://openalex.org/W3123282572","https://openalex.org/W3135372100","https://openalex.org/W3137846755","https://openalex.org/W3139087567","https://openalex.org/W3164903977","https://openalex.org/W7083351348"],"related_works":["https://openalex.org/W2181008844","https://openalex.org/W2895799193","https://openalex.org/W4315815292","https://openalex.org/W4413491618","https://openalex.org/W2981827057","https://openalex.org/W7149241170","https://openalex.org/W4416007094","https://openalex.org/W2081327878","https://openalex.org/W3137846755","https://openalex.org/W2584203311"],"abstract_inverted_index":{"Purpose":[0],"This":[1,42,281],"study":[2,43,282,299],"aims":[3,333],"to":[4,31,37,53,84,125,165,172,185,268,287,313,334,336],"explore":[5,54,288],"the":[6,10,33,57,63,70,89,101,109,115,150,166,211,222,242,248,277,285,298,304,337,346],"biodiversity":[7,39,50,67,92,104,156,174,178,189,196,216,233,251,275,289,315,321,349],"reporting":[8,105,190,197,203,252,290],"by":[9,48,78,137,143],"largest":[11],"dairy":[12],"company":[13,123,151],"in":[14,100,119,195,231,253,293,348],"China":[15],"(the":[16],"Yili":[17,34,65,90,102,116,223,243],"Group).":[18],"The":[19,73,122],"authors":[20],"use":[21],"signalling":[22],"theory,":[23,25],"legitimacy":[24],"institutional":[26],"theory":[27,30],"and":[28,55,60,133,206,245,272,276,291,317,341],"stakeholder":[29,146],"understand":[32],"Group\u2019s":[35,91,103],"motivations":[36],"report":[38,126],"disclosures.":[40],"Design/methodology/approach":[41],"uses":[44],"content":[45,74],"analysis,":[46],"guided":[47],"a":[49,79,199,226,260,263,294,324],"disclosure":[51,58,157,179,292],"index,":[52],"investigate":[56],"themes":[59],"tone":[61],"for":[62,69,111,213,262,265,309,344],"stand-alone":[64],"Group":[66,117,224,244],"reports":[68,175],"period":[71],"2017\u20132019.":[72],"analysis":[75],"is":[76,98,134,204,225,283,323,328],"supplemented":[77],"selection":[80],"of":[81,168,188,241,250,339],"interviews":[82],"used":[83],"obtain":[85],"additional":[86],"insights":[87],"into":[88],"reporting.":[93,121,318],"Findings":[94,161],"A":[95],"gradual":[96],"improvement":[97,112],"noted":[99],"over":[106],"time,":[107],"while":[108],"need":[110,212],"remains":[113],"as":[114,181],"matures":[118],"its":[120],"tends":[124],"symbolic":[127,155],"disclosures":[128],"rather":[129],"than":[130,142],"substantive":[131],"ones":[132],"motivated":[135],"more":[136,153],"external":[138],"pressures":[139],"and/or":[140,145],"incentives":[141],"morality":[144],"accountability:":[147],"this":[148,235,257,331],"pushes":[149],"towards":[152],"dominant":[154],"practices.":[158],"Practical":[159],"implications":[160,219],"are":[162,209,306],"particularly":[163],"relevant":[164],"management":[167],"Chinese":[169,229,266],"companies":[170,267],"planning":[171],"publish":[173],"or":[176],"enhance":[177],"practices":[180],"they":[182],"draw":[183],"attention":[184],"specific":[186],"aspects":[187],"which":[191,327],"require":[192],"improvement.":[193],"Improvements":[194],"provide":[198],"signal":[200],"that":[201,207,221,320],"such":[202],"maturing":[205],"organizations":[208,311],"recognizing":[210],"managing":[214],"their":[215,270],"impact.":[217],"Social":[218],"Given":[220],"pioneer":[227],"among":[228,284],"firms":[230],"publishing":[232],"reports,":[234],"paper":[236,258,332],"suggests":[237],"other":[238,310],"companies\u2019":[239],"imitation":[240],"helps":[246],"promote":[247],"diffusion":[249],"China.":[254],"In":[255],"addition,":[256],"provides":[259],"basis":[261],"call":[264,338],"strengthen":[269],"awareness":[271],"accountability":[273],"regarding":[274],"conservation":[278],"thereof.":[279],"Originality/value":[280],"first":[286],"China-based":[295],"organization.":[296],"While":[297],"deals":[300],"with":[301],"one":[302],"company,":[303],"findings":[305],"broadly":[307],"applicable":[308],"seeking":[312],"undertake":[314],"accounting":[316,322],"Considering":[319],"research":[325],"area":[326],"still":[329],"under-investigated,":[330],"respond":[335],"Jones":[340],"Solomon":[342],"(2013)":[343],"pushing":[345],"boundaries":[347],"accounting.":[350]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-01-06T00:00:00"}