Sustainability Reporting and ESG Disclosure in the Airline Industry: A Scoping Review
航空業界におけるサステナビリティ報告とESG開示：スコーピングレビュー (AI 翻訳)
Nesma Hassan, Amr ElAlfy, K. Gülnaz Bülbül, Suzanne K. Kearns, Jeffrey Wilson
🤖 gxceed AI 要約
日本語
このスコーピングレビューは、航空業界のサステナビリティ報告とESG開示の実践を2018～2024年の文献に基づき分析した。主なフレームワークはGRIであり、欧州・北アジアの航空会社が先行している。内容分析が主要な方法で、ステークホルダーの期待、報告の動機・傾向・ギャップが明らかになった。今後の研究課題と実務への示唆を提示する。
English
This scoping review analyzes sustainability reporting and ESG disclosure practices in the airline industry based on literature from 2018-2024. The Global Reporting Initiative (GRI) is the dominant framework, with airlines in Europe and North Asia leading. Content analysis is the primary method, revealing stakeholder expectations, motivations, trends, and gaps in reporting. Future research questions and implications for policymakers and practitioners are proposed.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本レビューは、航空業界のサステナビリティ報告の現状を俯瞰し、GRIの普及や地域差を明らかにする。日本の航空会社にとって、グローバルな報告トレンドを把握し、自社の開示改善に活かすためのベンチマークとして有用である。
In the global GX context
This paper maps the evolving landscape of ESG disclosure in the airline industry, highlighting the prevalence of GRI and regional disparities. It serves as a foundational reference for researchers and practitioners aiming to enhance transparency and align with emerging climate disclosure standards such as ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides a systematic overview of existing literature on airline sustainability reporting, identifying gaps and future research directions.
🏢実務担当者:Offers insights into common reporting frameworks (GRI) and regional best practices for corporate sustainability teams.
📄 Abstract（原文）
Sustainability reporting is becoming a cornerstone for corporate transparency and accountability. Limited research has analyzed and synthesized reporting practices in the airline industry. This article followed the PRISMA framework to search for studies between the years 2018-2024. Articles were screened based on relevance and peer-review criteria. Research methods did not vary across the majority of studies, with content analysis of reports being the primary method. Most airlines adopt the Global Reporting Initiative (GRI) framework, and airlines in Europe and North Asia are leading in reporting. Thematic analysis was also conducted and identified increasing attention paid to stakeholder expectations of reporting, motivations for reporting, trends and gaps in reporting, and reporting dynamics. The review identified trends and gaps in the literature, and proposed future research questions to advance studies and insights to policymakers, practitioners, and stakeholders in the airline industry.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2139/ssrn.6278096first seen 2026-05-14 22:20:00
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