Abstract
This chapter begins by discussing the lives of belugas and other whales, as well as dolphins in aquariums, compared with their lives in the oceans. The baby beluga was found by a group of males, which stayed for an hour to make sure the baby was safe, and then dispersed to find a mother beluga. Although the Georgia Aquarium applied to import the belugas, the belugas were intended to be sent to other aquaria such as SeaWorld of Florida, SeaWorld of Texas, SeaWorld of California, and Shedd Aquarium. In 1991 the Vancouver Aquarium decided to establish a beluga breeding program with the completion of “the Arctic Canada Gallery”. The chapter considers the disclosures relating to cetaceans by Vancouver Aquarium and SeaWorld as illustrations of cetacean accounting. There needs to be a new category of disclosure above legal form, not only for belugas, cetaceans and animals, but also in areas of corporate governance, corporate social responsibility and the environment.
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