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What impacts sustainability reporting in the global aviation industry? An institutional perspective

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  • Kılıç, Merve
  • Uyar, Ali
  • Karaman, Abdullah S.

Abstract

The objective of this study is to test the link between sustainability performance and sustainability reporting over the period 2011 and 2016 in the global aviation industry. The data for three sustainability performance metrics were derived from three different sources such as Worldwide Governance Indicators, Social Progress Imperative, and Environmental Performance Index. Sustainability reporting data was obtained from the Global Reporting Initiative (GRI) Disclosure Database. The control variables such as Gross Domestic Product (GDP), size of the aviation industry, and trade openness were downloaded from World Development Indicators. Briefly, the results indicate that aviation companies originated from countries with strong governance structure and high social and environmental development are more likely to produce sustainability reports using the GRI framework. However, these three indices are not equivalently affecting sustainability reporting practices such that the social and environmental indices are more consequential than governance quality. Among control variables, the size of the economy of a country and industry are also significant predictors of sustainability reporting presence and level.

Suggested Citation

  • Kılıç, Merve & Uyar, Ali & Karaman, Abdullah S., 2019. "What impacts sustainability reporting in the global aviation industry? An institutional perspective," Transport Policy, Elsevier, vol. 79(C), pages 54-65.
    • Handle: RePEc:eee:trapol:v:79:y:2019:i:c:p:54-65
    DOI: 10.1016/j.tranpol.2019.04.017
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    Citations

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    Cited by:

    1. Perryman, Michael & Besco, Laurel & Suleiman, Carina & Lucato, Lindsay, 2022. "Ready for take off: Airline engagement with the United Nations Sustainable Development Goals," Journal of Air Transport Management, Elsevier, vol. 103(C).
    2. Dimitrios Dimitriou & Aristi Karagkouni, 2022. "Assortment of Airports’ Sustainability Strategy: A Comprehensiveness Analysis Framework," Sustainability, MDPI, vol. 14(7), pages 1-18, April.
    3. Ryley, Tim & Baumeister, Stefan & Coulter, Liese, 2020. "Climate change influences on aviation: A literature review," Transport Policy, Elsevier, vol. 92(C), pages 55-64.
    4. Güner, Samet & Cebeci, Halil İbrahim & Antunes, Jorge Junio Moreira & Wanke, Peter F., 2021. "Sustainable efficiency drivers in Eurasian airports: Fuzzy NDEA approach based on Shannon's entropy," Journal of Air Transport Management, Elsevier, vol. 92(C).
    5. Pérez-Calderón, Esteban & Milanés-Montero, Patricia & Gutíerrez-Pérez, Cristina, 2021. "Climate change, where do we come from and where are we going? European aviation sector behaviour," Transport Policy, Elsevier, vol. 114(C), pages 40-48.
    6. Martin Rüger & Sven Ulrich Maertens, 2022. "The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups," Administrative Sciences, MDPI, vol. 13(1), pages 1-23, December.
    7. Ali Uyar & Abdullah S Karaman & Merve Kilic, 2021. "Institutional drivers of sustainability reporting in the global tourism industry," Tourism Economics, , vol. 27(1), pages 105-128, February.
    8. Lesnikov, Phyllis & Kunz, Nadja C. & Harris, Leila M., 2023. "Gender and sustainability reporting – Critical analysis of gender approaches in mining," Resources Policy, Elsevier, vol. 81(C).
    9. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
    10. Kuzey, Cemil & Fritz, Morgane M.C. & Uyar, Ali & Karaman, Abdullah S., 2022. "Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector," International Journal of Production Economics, Elsevier, vol. 247(C).
    11. Maha Faisal Alsayegh & Allah Ditta & Zeeshan Mahmood & Rehana Kouser, 2023. "The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation," Sustainability, MDPI, vol. 15(4), pages 1-18, February.

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