dc.contributor.author |
Heenpallage, T. |
|
dc.contributor.author |
Jayakody, C. |
|
dc.contributor.author |
Atupola, U. |
|
dc.contributor.author |
Gunarathne, N. |
|
dc.date.accessioned |
2017-11-08T03:36:09Z |
|
dc.date.available |
2017-11-08T03:36:09Z |
|
dc.date.issued |
2015 |
|
dc.identifier.citation |
Heenpallage, T., Jayakody, C., Atupola, U., Gunarathne, N. (2015). "Fostering Bio Diversity Management Through Accounting; The Case Of Tea Plantations", Proceedings of 1st International Conference on Biodiversity 1COB-2015, p.7 |
en_US, si_LK |
dc.identifier.uri |
http://dr.lib.sjp.ac.lk/handle/123456789/6654 |
|
dc.description.abstract |
Attached |
en_US, si_LK |
dc.description.abstract |
Tea sector plays an important role in the economy and bio-diversitv o f Sri Lanka. Due to
various stakeholder pressures, the plantation companies are under pressure to better manage
bio-diversity in their plantations. The key to better management o f bio-diversity is
identification, recording and continuous monitoring o f its development or deterioration. Yet. it
is little known how bio-diversity can be accounted for in this sector in a systematic manner.
This paper therefore attempts to demonstrate how bio-diversity accounting can be applied in
the tea plantation sector using Jones (1996) natural inventory model (NIM). NIM is a model
that has received worldwide attention and recognition in accounting for bio-diversity and
provides a systematic hierarchical framework to record, value and report natural habitats,
flora and fauna.The researchers selected two tea estates in Lindulaa nd Maskeliya regions that
belong to two large listed plantation companies in.the country. Primary data were collected
by visiting the estate and having interviews with the middle and estate management. By
analyzing internal company records such as log books, sighting records and other reports, the
secondary data were collected. The collected data were analyzed as per the hierarchical levels
in the NIM. The study finds that the tea plantation companies use their own model to account
for bio-diversity in their estates and those models are largely in consistent with the NIM.
However, higher layers o f the NIM cannot be applied due to the lack o f information. This
leaves plantation companies with incomplete bio-diversity accounting reports which can limit
their international recognition. The study suggests systematic adoption o f bio-diversity
accounting, such as NIM, can foster bio-diversity management in plantation sectors while
earning international accreditations and financial benefits. |
|
dc.language.iso |
en_US |
en_US, si_LK |
dc.publisher |
Proceedings of 1st International Conference on Biodiversity 1COB-2015 |
en_US, si_LK |
dc.subject |
Biodiversity |
en_US, si_LK |
dc.subject |
Natural inventory model |
en_US, si_LK |
dc.subject |
Recording biodiversity |
en_US, si_LK |
dc.subject |
Sri Lanka |
en_US, si_LK |
dc.subject |
Tea plantations |
en_US, si_LK |
dc.title |
Fostering Bio Diversity Management Through Accounting; The Case Of Tea Plantations |
en_US, si_LK |
dc.type |
Article |
en_US, si_LK |