GR Semicolon EN

Show simple item record

dc.contributor.author
Karagiannis, Ioannis
en
dc.date.accessioned
2018-05-24T08:54:28Z
dc.date.available
2019-08-01T00:00:37Z
dc.date.issued
2018-05-24
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29189
dc.rights
Default License
dc.subject
CSR/Sustainability reporting
en
dc.subject
Materiality
en
dc.subject
Accountability
en
dc.subject
Airport/airline industry
en
dc.subject
Policy-making
en
dc.title
CSR reporting in the air transport industry: An assessment of material issues for airports and airlines and accountability benchmarking of major airports
en
heal.type
masterThesis
en_US
heal.creatorID.dhareID
1105160005
heal.generalDescription
This thesis develops and utilizes an evaluation methodology, based on the new Global Reporting Initiative guidelines G4, to assess material operational issues for airports and airlines. The contribution of this study to the body of literature is very significant and it is related to the evaluation of non-financial disclosures, of Corporate Social Responsibility reports. The thesis utilizes secondary data analysis and specifically corporate reports. CSR and sustainability reporting is an interdisciplinary topic.
en
heal.classification
Environmental Engineering
en
heal.classification
Management
en
heal.classification
Marketing
en
heal.classification
Economics
en
heal.keywordURI.LCSH
Sustainable development
heal.keywordURI.LCSH
Business planning--Environmental aspects
heal.keywordURI.LCSH
Social responsibility of business
heal.keywordURI.LCSH
Environmental management
heal.keywordURI.LCSH
Airlines--Management
heal.keywordURI.LCSH
Airlines--Planning
heal.keywordURI.LCSH
Airlines--Management--Case studies
heal.keywordURI.LCSH
Airports--Management
heal.keywordURI.LCSH
Airports--Planning
heal.keywordURI.LCSH
Airports--Environmental aspects
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in Environmental Management and Sustainability
en_US
heal.publicationDate
2018-05-23
heal.abstract
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.
en
heal.tableOfContents
Table of Contents 1. Introduction 1 1.1 Purpose, Aims and Objectives of Study 1 1.2 Possible Use of Gained Knowledge 4 1.3 Outline of the Study 5 2. Literature Review 7 2.1 Introduction to the CSR concept 7 2.2 Flashback to CSR development 8 2.3 Defining CSR and Sustainability 10 2.4 CSR or Sustainability reporting development 13 2.4.1 Flashback to CSR or Sustainability reporting origins 13 2.4.2 The structural status-quo of CSR or Sustainability Reporting 14 2.4.3 Drivers for CSR or Sustainability Reporting 15 2.4.4 Previous research on motivations and barriers for reporting CSR information 16 2.5 CSR reporting in the airport industry 19 2.6 CSR reporting in the airline industry 21 3. Research Methodology 29 3.1 Sampling 29 3.2 Methodology Structure 29 3.3 Limitations and Criticism 33 4. Research Results 35 4.1 Development of CSR reporting in the aviation industry 35 4.2 Materiality Assessment 39 4.2.1 Assessing all 29 Organizations with a Materiality Analysis 44 4.2.2 Assessing all 16 Organizations with a Prioritization Process 53 4.3 Accountability of Airports under evaluation 62 5. Discussion 68 5.1 Generic Discussion 68 5.2 Discussion on Materiality Assessment 69 5.3 Discussion on Airports’ Accountability Level 71 6. Conclusions 73 Appendix I: Evaluation Methodology with respect to Accountability Level 76 Appendix II: Content of Material Aspects 80 Reference List 86
en
heal.advisorName
Evangelinos, Konstantinos
el
heal.committeeMemberName
Achillas, Charisios
en
heal.committeeMemberName
Papafloratos, Triantafillos
en
heal.committeeMemberName
Evangelinos, Konstantinos
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.numberOfPages
105
en_US


This item appears in the following Collection(s)

Show simple item record

Related Items