Eljas Johansson - Publikacje - MOST Wiedzy

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Rok 2024
  • An Analysis of Airline GRI and SDG Reporting
    Publikacja

    - Rok 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
    Publikacja

    - Rok 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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Rok 2022
Rok 2021
  • Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures
    Publikacja

    - Rok 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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