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The Sustainable Development Goals Disclosure Towards Legitimacy: Evidence from Airlines in Light of COVID-19

In: The Palgrave Handbook of Green Finance for Sustainable Development

Author

Listed:
  • Nadia Gulko

    (University of Lincoln
    North-West University)

  • Susanna Levina Middelberg

    (University of Lincoln
    North-West University)

  • Enoch Opare Mintah

    (University of Lincoln
    Kingston University London)

Abstract

Airlines are fundamental in integrating the 17 Sustainable Development Goals (SDGs) in their corporate activities to support the UN agenda towards a world without poverty, environmental stress, and inequality. This study examines the potential changes related to the impact of the COVID-19 pandemic on the engagement with SDGs in corporate reporting by airline companies. We contribute to a limited body of empirical research on CSR reporting in the airline industry by extending the examination of whether and how airlines implement SDGs in corporate reporting. In doing this, we respond to calls for more research on contextual understanding of SDGs disclosure practices. We find that the level of SDG disclosure among the sample remains low, but airlines that do report tend to provide specific information, demonstrating their initiatives, actions, and outcomes. The majority of disclosures were specific rather than generic in both years. We demonstrate which SDGs were most disclosed by airlines, including changes between 2018 and 2020, and offer suggestions for future research.

Suggested Citation

  • Nadia Gulko & Susanna Levina Middelberg & Enoch Opare Mintah, 2024. "The Sustainable Development Goals Disclosure Towards Legitimacy: Evidence from Airlines in Light of COVID-19," Palgrave Studies in Impact Finance, in: Ahmed Imran Hunjra & John W. Goodell (ed.), The Palgrave Handbook of Green Finance for Sustainable Development, chapter 0, pages 427-456, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-031-65756-6_15
    DOI: 10.1007/978-3-031-65756-6_15
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