What is it about?

This study aims to examine the role and application of extinction accounting as a governance tool to address biodiversity loss in the context of rapid urbanisation. Focusing on the motivations, strategies and institutional dynamics of government bodies and non-governmental organisations (NGOs) in Hong Kong, an in-depth analysis of the challenges and opportunities for urban biodiversity conservation within constrained metropolitan settings is presented.

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Why is it important?

The study addresses a significant gap in the biodiversity governance literature by positioning evidence-based research on extinction accounting within densely urbanised environments. The actionable recommendations provide scalable, evidence-based strategies that empower policymakers and practitioners to strengthen biodiversity stewardship in cities worldwide.

Perspectives

The research reveals significant divergence in extinction accounting approaches between government and NGO bodies: government entities prioritise quantifiable, urban planning-driven metrics, while NGOs emphasise ecocentric values and grassroots engagement. Although cross-sector collaboration has advanced certain conservation efforts, persistent power asymmetries and the predominance of anthropocentric motivations continue to constrain broader transformation. Drawing on these empirical insights, the study proposes pathways that integrate measurable approaches such as habitat-hectare metrics and open data portals, paired with participatory governance structures. These improvements can foster more inclusive, ecocentric and effective biodiversity governance in urban contexts.

Dr Helen Kopnina
Northumbria University

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This page is a summary of: Biodiversity conservation, extinction accounting and the metropolis: the case of Hong Kong, Accounting Auditing & Accountability Journal, September 2025, Emerald,
DOI: 10.1108/aaaj-10-2023-6710.
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