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One Ecosystem 9: e131326
https://doi.org/10.3897/oneeco.9.e131326 (11 Sep 2024)
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  • Bringing nature into business reporting
    • Accounting for the future
    • The driving forces of modernisation
  • Ecosystem services and biodiversity: What information is available at national level in Germany?
    • Initiatives and milestones in information gathering
    • Ecosystem accounting by the Federal Statistical Office as new data products
    • Information from other institutions
    • Challenges and opportunities
  • Corporate reporting on biodiversity – from voluntary commitment to mandatory regulation
    • Current status of sustainability reporting
    • The role of biodiversity, ecosystems and their services in sustainability reporting
    • Current status of nature reporting and relevant stakeholders
  • Synergies and differences between national accounting following SEEA EA and corporate sustainability reporting
    • Synergies
    • Differences
    • Bottom line: synergies have been created, but not yet fully utilised
  • Institutions and players influence the field of action of extended reporting
    • Structuring the policy area according to the two phases in Germany
    • Relevant advocacy coalitions
    • New challenges
    • Reflecting disagreement – rare constellations
  • Conclusion and outlook
  • Acknowledgements
  • References
  • Endnotes
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