From Visibility to Recovery: Technology-Enabled Accounting and Accountability for Biodiversity, Species Protection and Ecological Restoration

Biodiversity loss is emerging as a material governance and accountability concern, yet biodiversity reporting often remains fragmented from species protection and ecological recovery. This paper reviews the development of accounting and accountability for biodiversity protection and examines how emerging technologies can reshape biodiversity measurement, corporate governance disclosure and CSR accountability. Drawing on a literature review informed by structured searching, the paper identifies three generations of biodiversity accounting: accounting of biodiversity, focused on measurement and disclosure; accounting for biodiversity and species, focused on responsibility and non-human visibility; and accounting for biodiversity recovery, focused on intervention, restoration and rewilding. The review argues that artificial intelligence, big data analytics, blockchain, and digital platforms can strengthen the visibility, timeliness, traceability and assurance of biodiversity information, but can also introduce new risks of opacity, algorithmic bias, data fragmentation and technology-enabled greenwashing. We develop a technology-enabled accountability framework that links visibility, verification, responsibility, intervention, and recovery. The paper contributes to the emerging literature on technology-enabled corporate governance disclosure and CSR by showing how digital infrastructures can move biodiversity accounting beyond narrative disclosure towards more verifiable and outcome-oriented accountability.