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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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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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The Use of Sustainability Reporting Instruments in the Global Airline Industry in Financial Year 2019
Dane BadawczeThis dataset provides an overview of the GRI topic-specific disclosures global passenger airline companies reported in their 2019 financial year sustainability reports and the specific SDGs they addressed. Additionally, it includes information on the frequency of application of other well-known SR instruments (i.e., SASB, IIRC, CDSB, CDP, UNGC, ISO...
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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...