Using Environmental, Social, and Governance corporate non-financial disclosure regulations to improve animal welfare
Jamie McLaughlin
Chapter 22 in Research Handbook on Animal Law and Animal Rights, 2025, pp 427-448 from Edward Elgar Publishing
Abstract:
Environmental, Social, and Governance (ESG) disclosures are corporate non-financial reporting factors that companies must disclose to regulatory authorities if the company is subject to compliance under the relevant statute. Unlike financial disclosures, which focus on revenue and expenditures, ESG factors can be used to show how a company's business practices impact animal welfare practices, allowing advocates to challenge a company's animal husbandry practices. ESG regulation and enforcement is one avenue for disputing and ending the systematic oppression and exploitation of farmed animals. Many countries have implemented ESG disclosure requirements.
Keywords: Corporate disclosure; Environmental; Social; Governance; Securities and Exchange Commission (search for similar items in EconPapers)
Date: 2025
ISBN: 9781035324873
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