Sustainability reporting in the airline industry: Current literature and future research avenues

摘要

Sustainability 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 literature review was performed with an exclusive focus on airline SR to synthesise its associated scholarly research and distinguish the common concerns and gaps that have emerged from it. The analysed publications indicate that the industry has lacked a unified policy and common understanding of how to define and measure sustainability, which has led to inconsistent SR practices. This causes ambiguity between the real actions and promotional communication through which airlines may legitimise their operations. Academia and various airline stakeholders would benefit from more in-depth studies examining the stakeholder views and quality of disclosures, helping the industry improve its SR.