Accounting for Sustainable Fisheries Management: An Evaluation of Sustainability Reporting in the New Zealand Fishing Industry

By Susan Wild.

Published by The Sustainability Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

The supporters of voluntary Sustainability Reporting (SR) claim it to be a valuable tool in self-regulating and enhancing sound organizational behaviours and environmental practices. However, its detractors consider such voluntary reporting measures to be at best ineffectual, and at worst, detrimental to positive environmental outcomes due to their 'greenwashing' effect. This paper evaluates the efficacy of SR in promoting environmentally desirable practices in the context of the New Zealand fishing industry, and provides a comparative assessment of the achievements of the voluntaristic measures, including SR, supported by industry advocates, and the coercive approach imposed by governmental policies towards marine resource management.

Keywords: Sustainability Reporting, Commercial Fisheries, Accounting

The International Journal of Environmental, Cultural, Economic and Social Sustainability, Volume 3, Issue 6, pp.63-78. Article: Print (Spiral Bound). Article: Electronic (PDF File; 584.876KB).

Susan Wild

Lecturer in Accounting, Business Studies, Central Queensland University, Wellington, New Zealand

I am a lecturer in Financial Accounting and related subjects, with a particular interest in the role of accounting in promoting sound environmental practices in public and private sector organizations.

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