Year 2024

• An Analysis of Airline GRI and SDG Reporting

  Publication

  • E. Johansson

  - Year 2024

  This study aims to increase our understanding of the Global Reporting Initiative’s (GRI) topic-specific disclosures and the sustainable development goals (SDGs) addressed in the global passenger airline industry’s sustainability reporting (SR). Based on a quantitative content analysis of the industry’s sustainability reports from the financial year 2019 (FY19), this study reveals that airlines focused more on reporting environmental...

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• Bridging the Gap Between Legitimacy and Neutralisation Strategies in Sustainability Reporting

  Publication

  • E. Johansson

  - Year 2024

  Amid global sustainability challenges, such as climate change, companies operating in different industries face increasing demands for accountability and transparency. To meet these demands, sustainability reporting (SR) has become a mainstream business practice in communicating companies’ positive and negative sustainability impacts. This short paper aims to increase our understanding of how companies may release negative information...

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Year 2022

• An Analysis of Sustainability Reporting Practices of the Global Airline Industry

  Publication

  • E. Johansson

  - Year 2022

  Sustainability reporting (SR) has become a standard practice for many organisations worldwide. The purpose of this paper is to explore and develop our understanding of the global airline industry’s SR practices. Content analysis was employed to map which reporting frameworks the global commercial airline industry has recently used to report their non-financial impacts. Additionally, comparisons were made in the application of SR...

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• Sustainability reporting in the airline industry: Current literature and future research avenues

  Publication

  • M. Zięba
  • E. Johansson

  - TRANSPORTATION RESEARCH PART D-TRANSPORT AND ENVIRONMENT - Year 2022

  Sustainability reporting (SR) allows organisations to communicate their non-financial impacts to stakeholders. It has also become a widespread business practice in aviation, a transport sector that contributes significantly to global warming. Academia has begun to examine SR in the context of airlines surprisingly late, and no comprehensive reviews of its respective developments have been made so far. Consequently, a systematic...

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Year 2021

• Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures

  Publication

  • E. Johansson

  - Year 2021

  Sustainability reporting provides companies with a medium through which they can communicate their non-financial impacts to stakeholders. The airline industry has been much at the centre of the climate change debate in recent years, which is why it is hardly surprising that airlines seek to take a proactive stance in such reporting. This study critically assesses how an airline based in the Scandinavian region constructs sustainability...

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