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Making the invisibles visible: Including animals in sustainability (and) accounting
Critical Perspectives on Accounting ( IF 5.538 ) Pub Date : 2021-05-07 , DOI: 10.1016/j.cpa.2021.102324
Eija Vinnari 1 , Markus Vinnari 2
Affiliation  

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.



中文翻译:

让无形的东西可见:在可持续性(和)会计中包括动物

在这篇文章中,我们提请注意涉及大量个人的危机:非人类动物的困境。每年有数十亿只养殖动物被屠宰以生产食物和衣服等,而野生动物则遭受不同程度的人为伤害。然而,在关于可持续性和相关会计工作的讨论中,非人类动物在很大程度上是不可见的。这是由于存在问题的本体论导致驯化的动物在社会和自然之间徘徊,同时将野生动物与其栖息地和无生命的事物归为一类。我们的目的是考虑如何让动物在可持续性(和)会计中可见。为此,我们首先说明社会学和哲学以及其他学科如何开始转向非人类动物值得我们道德的观点,政治和法律考虑。然后,我们制定了一种明确包括动物的可持续性观点,并引入了一个包含指标示例的会计框架,以跟踪非人类动物从无权利到基本权利的进展。

更新日期:2021-05-07
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