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Wyniki wyszukiwania dla: sustainability reporting
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An Analysis of Sustainability Reporting Practices of the Global Airline Industry
PublikacjaSustainability 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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Bridging the Gap Between Legitimacy and Neutralisation Strategies in Sustainability Reporting
PublikacjaAmid 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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Sustainability reporting in the airline industry: Current literature and future research avenues
PublikacjaSustainability 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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Sustainability reporting in justice systems: a comparative research in two European countries
PublikacjaPurpose – That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims...
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An Analysis of Airline GRI and SDG Reporting
PublikacjaThis 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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Neutralising Responsibility: A Critical Analysis of an Airline’s Climate Disclosures
PublikacjaSustainability 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...