Determinants of Animal Welfare Disclosure Practices: Evidence from China

Public awareness of farm animal welfare has been growing. However, the disclosure, as an important element Corporate Social Responsibility (CSR) reporting, not sufficiently explored. This paper investigates disclosure practices well determinants 2019 corporate reports using a sample Chinese A-share listed food firms. Content analysis is employed for exploring and index adopted instrument content analysis. The reveals that reporting still in its embryonic stage China. It further found firm size, board independence positively affects practices, while CEO duality negative impact. As first to examine this would have some implications academics, practitioners, policymakers.