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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Making the invisibles visible: Including animals in sustainability (and) accounting
ترجمه فارسی عنوان مقاله:
قابل مشاهده کردن نامرئی ها: شامل حیوانات در حسابداری و پایداری
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, Corrected proof, 102324: doi:10:1016/j:cpa:2021:102324
نویسنده:
Eija Vinnari
چکیده انگلیسی:
In this essay we draw attention to a crisis that touches upon a great number of individuals:
the plight of non-human animals. Billions of farmed animals are slaughtered each year to
produce for instance food and clothes, while wild animals experience various degrees of
human-induced harms. Yet, non-human animals are largely invisible in discussions of
sustainability and associated accounting efforts. This is due to a problematic ontology
that leaves domesticated animals hovering between society and nature while grouping
wild animals with their habitats and inanimate things. Our purpose is to consider how
to make animals visible in sustainability (and) accounting. To that end, we first illustrate
how sociology and philosophy, among other disciplines, have begun to shift towards the
view that non-human animals are worthy of our moral, political and legal consideration.
We then develop a view of sustainability that explicitly includes animals and introduce
an accounting framework with examples of indicators to track progress from no rights
to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability
قیمت: رایگان
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