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Biodiversity conservation, extinction accounting and the metropolis: the case of Hong Kong

  • Ruopiao Zhang
  • , Longxiang Zhao
  • , Helen Kopnina
  • , Carlos Noronha
  • , Alice Catherine Hughes

Research output: Contribution to journalArticlepeer-review

Abstract

Purpose
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.

Design/methodology/approach
Using interpretive content analysis, the study evaluates the Hong Kong Biodiversity Strategy and Action Plan (HKBSAP) and annual reports from selected Hong Kong government agencies and NGOs (2016–2023). Context-specific processes, challenges and tensions in extinction accounting practices are identified, highlighting the way institutional dynamics and power disparities influence biodiversity conservation efforts.

Findings
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.

Research limitations/implications
This study expands both the theoretical and practical understanding of extinction accounting by situating it within metropolitan public-sector biodiversity governance. The analysis demonstrates how integrating evidence-based practices with adaptive and inclusive recommendations can guide the development of context-sensitive frameworks in diverse urban settings.

Originality/value
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.
Original languageEnglish
JournalAccounting, Auditing and Accountability Journal
Publication statusPublished - 12 Sept 2025
Externally publishedYes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 11 - Sustainable Cities and Communities
    SDG 11 Sustainable Cities and Communities

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