Publicação
A Qualidade e Extensão da Divulgação da Sustentabilidade Ambiental: o caso da Indústria da Aviação
| Resumo: | This study aimed to determine the extent and quality of environmental sustainability disclosure in the aviation industry through indexes influenced by the following variables: "Disclosure is made through sustainability reports and similar", "Airlines are based in an industrialized country", "Airlines are part of Strategic Alliances", "Airlines are registered in the United Nations Global Compact " and "Airlines are listed on the stock exchange". For this purpose, a mixed methodology is used, as it combines data collection through content analysis and quantitative treatment of the data, based on a sample of 72 Airlines, extracted from the "World's Top 100 Airlines 2019" ranking. The results show that the overall performance of disclosure quality and the overall performance of disclosure extent is poor due to the low level of voluntary disclosure of environmental sustainability. |
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| Autores principais: | Pereira, D. |
| Outros Autores: | Bandeira, Ana M.; Vale, José; Bertuzi da Silva, Rui |
| Assunto: | Non-financial reporting Environment Sustainability Stakeholders Airlines |
| Ano: | 2021 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico do Porto |
| Idioma: | português |
| Origem: | Repositório Científico do Instituto Politécnico do Porto |
| Resumo: | This study aimed to determine the extent and quality of environmental sustainability disclosure in the aviation industry through indexes influenced by the following variables: "Disclosure is made through sustainability reports and similar", "Airlines are based in an industrialized country", "Airlines are part of Strategic Alliances", "Airlines are registered in the United Nations Global Compact " and "Airlines are listed on the stock exchange". For this purpose, a mixed methodology is used, as it combines data collection through content analysis and quantitative treatment of the data, based on a sample of 72 Airlines, extracted from the "World's Top 100 Airlines 2019" ranking. The results show that the overall performance of disclosure quality and the overall performance of disclosure extent is poor due to the low level of voluntary disclosure of environmental sustainability. |
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