ABSTRACT
Farm animal welfare (FAW) has emerged in recent years as a potential material issue for the animal-derived food products industry. The issue is global in scope, given the large trade flows and multinational structure of many companies in the agribusiness industry, a critical sector of the Brazilian and international economy. This exploratory study is an attempt to map the agendas of companies in the industry and compare them with the agendas of the principal stakeholders for a better understanding of the risks and opportunities facing the intangible assets of companies with regard to FAW. The mapping was carried out by consulting websites and corporate sustainability reports. The overarching result of the study is to show that the industry as a whole is neglecting FAW as a material issue.
KEYWORDS:
Corporate sustainability; risks and opportunities; farm animal welfare; intangible assets; corporate valuation