Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?

Purpose This study aims to explore the link between aspirational talk and action in biodiversity reporting to identify potential decoupling practices. Design/methodology/approach Content analysis is applied to 84 sustainability reports from companies in sectors with significant biodiversity impacts. A structural equation model based on partial least squares (PLS) examines the relationship between aspirational talk and action, as well as the influence of increased national-level commitment to the Sustainable Development Goals (SDGs) on the consistency of information. Findings Companies generally provide limited biodiversity disclosures. However, when disclosed, aspirations connect with actions, suggesting no content decoupling. In SDG-committed environments, companies adopt counter-coupling strategies in response to stakeholder pressures. Research limitations/implications The analysis focuses on disclosed management practices and action plans rather than on the effectiveness of the organizational actions themselves. Furthermore, the study does not assess the quality of the disclosed information or the impact of the proposed initiatives on species conservation. Practical implications Findings can help policymakers develop regulatory frameworks promoting consistent reporting and biodiversity integration into corporate strategy. Preparers should connect aspirational talk with internal management practices and biodiversity performance data. Social implications This study has implications for enhancing the emancipatory nature of corporate biodiversity reporting. Originality/value This study makes a dual contribution by analyzing decoupling in biodiversity reporting and examining the influence of institutional pressures at the national level on decoupling practices.