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Animal welfare: How sustainability accounting can trigger awareness and positive change?
Book chapter

Animal welfare: How sustainability accounting can trigger awareness and positive change?

Mark Christensen and Geoffrey Lamberton
Navigating the Ecological Transition: A Business School Perspective, pp.37-43
Routledge, 1st
2025

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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.

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