Contemporary Finance & Economics ›› 2025, Vol. 0 ›› Issue (11): 141-153.

• Modern Accounting • Previous Articles     Next Articles

Biodiversity Audit: Theoretical Foundations, Technical Methods and Practical Explorations

Wang Li   

  1. Nanjing Audit University, Nanjing 211815, China
  • Received:2024-11-15 Revised:2025-06-12 Online:2025-11-15 Published:2025-11-11

Abstract: Biodiversity audit is an important tool for assessing the current state of ecological protection and a key means of promoting the implementation of environmental policies and governance. It plays a crucial role in the protection and management of biodiversity resources on the earth. Biodiversity auditing not only helps assess the status of biodiversity conservation but also promotes ecological security, ecological civilization construction, and sustainable development. On the basis of exploring the theoretical foundations of biodiversity auditing and analyzing the application of geography, biology, ecology, computer science and technology in biodiversity auditing, this study proposes recommendations for implementing biodiversity auditing in China by integrating audit practices from both the United States and China, which includes establishing a biodiversity audit system and incorporating biodiversity audits into the governance framework of ecological civilization, establishing a collaborative mechanism between the audit departments and the biodiversity management departments, establishing a multi-level and multi-scale audit indicator system, and launching a pilot program for biodiversity auditing in typical areas.

Key words: biodiversity audit, resources and environmental audit, biological resource management

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