Book chapters
Year
2024
Abstract
This chapter introduces the concept of accounting for animal welfare in the Live Sheep Export (LSE) industry in Australia. Through this example, the author proposes an Animal Welfare Accounting (AWA) framework that incorporates ethical considerations and utilizes sustainability accounting practices. The study contributes to critical accounting research by synthesizing sustainability accounting and AWAs into an ethical cost–benefit analysis framework, seeking to address sustainability issues and ethical concerns in the LSE industry.
CHRISTENSEN, M. et LAMBERTON, G. (2024). Animal welfare: How sustainability accounting can trigger awareness and positive change? Dans: Hugues Bouthinon-Dumas, Arijit Chatterjee, Bernard Leca eds. Navigating the Ecological Transition: A Business School Perspective. 1st ed. London: Routledge, pp. 37-43.