Accounting, Animals, and Planet: Rearranging Ethical Responsbillities in the Business World

Abstract

This study explores how sustainability accounting and reporting systems can be restructured to include non-human subjects, particularly animals, by integrating ethical responsibility, interspecies justice theory, and critical accounting. Using a qualitative approach through in-depth interviews, it examines the ethical dimensions of swallow nest cultivation in Buntok City, Central Kalimantan, where animals are directly involved in business practices. Thematic analysis reveals ethically troubling practices, such as egg removal to increase nest value and habitat loss due to extractive industries. Although communities adapt by building artificial swallow houses and utilizing bird waste as fertilizer, these actions are largely profit-driven. Current accounting frameworks fail to recognize animals as moral or ecological stakeholders, reinforcing anthropocentric and capitalist logic. This research highlights the need for a more inclusive sustainability model that acknowledges animal welfare and ecological roles. It offers a local perspective to global sustainability discourse and calls for multispecies-inclusive reporting systems. The study concludes with policy recommendations to integrate animal welfare into sustainability standards and promote ethical aquaculture practices.