This special issue examines how accounting and accountability frameworks can address animal flourishing, extending beyond traditional focuses on organisational profitability and human welfare. Drawing on the Capabilities Approach, which emphasises innate freedoms and opportunities for creatures to exercise agency through movement, autonomy, sensory experience, and social relations, the issue explores how accounting might enable these conditions across different animal contexts: domesticated animals in human-controlled spaces, liminal animals occupying boundaries between wild and domestic, and wild animals in conservation settings.
Extrait. Lire l'appel complet sur le site de l'éditeur.