TY - JOUR
T1 - Legal personality in Aotearoa New Zealand
T2 - an example of integrated thinking on sustainable development
AU - Barrett, Mereana
AU - Watene, Krushil
AU - McNicholas, Patty
PY - 2020
Y1 - 2020
N2 - Purpose: This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems. Design/methodology/approach: The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature. Findings: Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights. Practical implications: Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development. Originality/value: This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.
AB - Purpose: This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems. Design/methodology/approach: The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature. Findings: Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights. Practical implications: Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development. Originality/value: This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.
KW - Earth jurisprudence
KW - Indigenous peoples
KW - Rights of nature
KW - Sustainable development
UR - http://www.scopus.com/inward/record.url?scp=85087179302&partnerID=8YFLogxK
U2 - 10.1108/AAAJ-01-2019-3819
DO - 10.1108/AAAJ-01-2019-3819
M3 - Article
AN - SCOPUS:85087179302
SN - 1368-0668
VL - 33
SP - 1705
EP - 1730
JO - Accounting, Auditing & Accountability Journal
JF - Accounting, Auditing & Accountability Journal
IS - 7
ER -