Determinants of Animal Welfare Disclosure Practices: Evidence from China
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...
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doaj-80ee32c2d86542748a9ca37ae6e950462021-02-19T00:04:48ZengMDPI AGSustainability2071-10502021-02-01132200220010.3390/su13042200Determinants of Animal Welfare Disclosure Practices: Evidence from ChinaYanqi Sun0Pui San Ip1Michael Jones2Jenny Jing Wang3Yi An4Waikato Management School, University of Waikato, Hamilton 3240, New ZealandJunta de Serviços Médicos no Exterior, Health Bureau, Macao SAR 999078, ChinaDepartment of Accounting and Finance, University of Bristol, Bristol BS8 1TN, UKSchool of Accounting, Economics and Finance, University of Wollongong, Wollongong, NSW 2522, AustraliaCollege of Management, Ocean University of China, Qingdao 266100, ChinaPublic 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.https://www.mdpi.com/2071-1050/13/4/2200animal welfaredisclosuresfarm animalsfood companiesCSRChina |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Yanqi Sun Pui San Ip Michael Jones Jenny Jing Wang Yi An |
spellingShingle |
Yanqi Sun Pui San Ip Michael Jones Jenny Jing Wang Yi An Determinants of Animal Welfare Disclosure Practices: Evidence from China Sustainability animal welfare disclosures farm animals food companies CSR China |
author_facet |
Yanqi Sun Pui San Ip Michael Jones Jenny Jing Wang Yi An |
author_sort |
Yanqi Sun |
title |
Determinants of Animal Welfare Disclosure Practices: Evidence from China |
title_short |
Determinants of Animal Welfare Disclosure Practices: Evidence from China |
title_full |
Determinants of Animal Welfare Disclosure Practices: Evidence from China |
title_fullStr |
Determinants of Animal Welfare Disclosure Practices: Evidence from China |
title_full_unstemmed |
Determinants of Animal Welfare Disclosure Practices: Evidence from China |
title_sort |
determinants of animal welfare disclosure practices: evidence from china |
publisher |
MDPI AG |
series |
Sustainability |
issn |
2071-1050 |
publishDate |
2021-02-01 |
description |
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. |
topic |
animal welfare disclosures farm animals food companies CSR China |
url |
https://www.mdpi.com/2071-1050/13/4/2200 |
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