This study is a review of CSR reporting practices in the air transport industry at a global scale and a two-dimensional assessment regarding a) airports’ and airlines’ most material aspects of operations and b) airports’ accountability level. All data required were acquired from GRI’s database and Organizations’ websites. The selection criteria were in order of importance a) timeliness, b) representation of major aviation markets and c) reporting consistency.
In order to secure the objectivity and validity of the study CSR reports that did not include a Materiality Analysis/Assessment were excluded from the initial sample (i.e. 51 Organizations). Hence, 29 Organizations - 10 airports and 19 airlines – did satisfy the sampling criteria established and did proceed to the evaluation process. With regard to the assessment of the most material aspects of airports’ and airlines’ operations, the process was divided into two stages. The first concerned all 29 Organizations that identified their material issues and the second 16 Organizations -7 airports and 9 airlines – that identified and prioritized their material issues. Findings are quite similar for both sub-sectors highlighting their high interaction, but, also, underlining their different management perspectives due to their unique operational nature. Corporate responsibility in terms of customer health and safety and service quality is in the center of their operations. Finally, a benchmarking regarding airports’ accountability level at disclosing corporate information on their material aspects of operations takes place.
Conclusions derived from the discussion on results responding to aims and objectives of the study are presented. In addition, inferences regarding the current status of CSR reporting in the air transport industry highlighting possible strengths and weaknesses are extracted, too. With response to possible deficiencies suggestions for further improvements or future research are made.
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