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Article

Determinants of Animal Welfare Disclosure Practices: Evidence from China

1
Waikato Management School, University of Waikato, Hamilton 3240, New Zealand
2
Junta de Serviços Médicos no Exterior, Health Bureau, Macao SAR 999078, China
3
Department of Accounting and Finance, University of Bristol, Bristol BS8 1TN, UK
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School of Accounting, Economics and Finance, University of Wollongong, Wollongong, NSW 2522, Australia
5
College of Management, Ocean University of China, Qingdao 266100, China
*
Author to whom correspondence should be addressed.
Academic Editor: Harry Blokhuis
Sustainability 2021, 13(4), 2200; https://doi.org/10.3390/su13042200
Received: 12 January 2021 / Revised: 2 February 2021 / Accepted: 8 February 2021 / Published: 18 February 2021
(This article belongs to the Special Issue Animal Welfare and the United Nations Sustainable Development Goals)
Public awareness of farm animal welfare has been growing. However, the animal welfare disclosure, as an important element of Corporate Social Responsibility (CSR) reporting, has not been sufficiently explored. This paper investigates animal welfare disclosure practices as well as the determinants of animal welfare disclosure practices of 2019 corporate reports using a sample of Chinese A-share listed food firms. Content analysis of corporate reports is employed for exploring animal welfare disclosure practices and an animal welfare disclosure index is adopted as the instrument for content analysis. The analysis reveals that animal welfare reporting is still in its embryonic stage in China. It is further found that firm size, board size, and board independence positively affects animal welfare disclosure practices, while CEO duality has a negative impact. As the first to examine the determinants of animal welfare disclosure practices, this paper would have some implications for academics, practitioners, and policymakers. View Full-Text
Keywords: animal welfare; disclosures; farm animals; food companies; CSR; China animal welfare; disclosures; farm animals; food companies; CSR; China
MDPI and ACS Style

Sun, Y.; Ip, P.S.; Jones, M.; Wang, J.J.; An, Y. Determinants of Animal Welfare Disclosure Practices: Evidence from China. Sustainability 2021, 13, 2200. https://doi.org/10.3390/su13042200

AMA Style

Sun Y, Ip PS, Jones M, Wang JJ, An Y. Determinants of Animal Welfare Disclosure Practices: Evidence from China. Sustainability. 2021; 13(4):2200. https://doi.org/10.3390/su13042200

Chicago/Turabian Style

Sun, Yanqi, Pui San Ip, Michael Jones, Jenny Jing Wang, and Yi An. 2021. "Determinants of Animal Welfare Disclosure Practices: Evidence from China" Sustainability 13, no. 4: 2200. https://doi.org/10.3390/su13042200

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