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Ecosystem-Centred Accounting: An Accountability Framework for Collective Nature Stewardship

Ecosystem-Centred Accounting: An Accountability Framework for Collective Nature Stewardship

Hardcover

Series: Routledge Focus on Environment and Sustainability

AccountingBusiness GeneralEnvironmental Studies

PREORDER - Expected ship date December 4, 2026

ISBN10: 1032968869
ISBN13: 9781032968865
Publisher: Routledge
Published: Dec 4 2026
Pages: 150
Language: English

This book presents an actionable framework for collective, ecosystem-centred accounting, arguing that lasting biodiversity outcomes depend on negotiated accountability among interdependent stakeholders rather than on impact measurement or economic valuation alone.

As nature recovery rises up policy and private agendas, existing impact assessment tools and natural capital accounting methods - whether centred on businesses or governments - fail to address what this book considers the central challenge for delivering positive ecological outcomes: organising the collective stewardship of shared ecological concerns at the socio-ecosystem level. Building on a decade of research, Clément Feger reframes this as fundamentally a management accounting issue, taking the performativity of accounting seriously and putting it at the service of inter-organisational strategic action for nature. The book first develops the theoretical foundations of the approach through an original synthesis, 'strategic compositionism'. It then introduces the Ecosystem-Centred Accounting Framework and its eight interconnected accounts, a basis for designing actionable accounting systems that support collective dialogue, negotiation and restoration action, before testing them across four contrasting field experiments in France. It closes by laying the foundations for scaling up ecosystem-centred accounting and articulating it with other transformative biodiversity initiatives.

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