Perspectives on nonhuman animals in corporate reporting: findings from the Nordic region

Purpose – This study aims to investigate how nonhuman animals are discussed in corporate nonfinancial reports. Despite being affected in multiple ways by corporate actions, such animals have historically been marginalized in corporate disclosures. Design/methodology/approach – Utilizing a framework based on two dimensions – the value assigned to nonhuman animals (ranging from intrinsic to instrumental) and the level of discussion (from systems to individuals) – the study examines the presence of various animal groups within the sustainability or annual reports of the largest Nordic companies across six business sectors. Findings – Discussions about wild animals were largely framed within system-based and conservationist perspectives, blending intrinsic and instrumental values. Farmed animals were more often considered in terms of their species rather than as individuals, reflecting both middle-ground approaches between intrinsic and instrumental values and a strong emphasis on the latter. Practical implications – The study reveals significant variations in how companies address nonhuman animals and encourages the development of more comprehensive reporting standards, including a holistic approach to different animal groups and ethical considerations. Social implications – The findings support regulators, nongovernmental organizations and corporations in improving animal-related performance targets. The study also highlights opportunities for alignment with evolving European Union sustainability accounting standards and animal policies. Originality/value – This study contributes to the emerging stream of research on animal representation in corporate reporting by: (i) offering an empirical snapshot of the state of the field and (ii) proposing a new, holistic framework that addresses gaps and complexities in existing approaches.