Airline sustainability reporting in Europe: Progress, compliance and challenges
欧州における航空会社のサステナビリティ報告：進展、コンプライアンスと課題 (AI 翻訳)
MARTIN-DOMINGO, Luis, Efthymiou, Marina, Mujica Mota, Miguel
🤖 gxceed AI 要約
日本語
欧州の主要航空会社16社のGHG排出報告を体系的に評価。Scope1排出量と排出原単位の開示は9割前後に達した一方、Scope2/3、非CO2排出、SAFライフサイクル排出、オフセットの開示は限定的。CSRD等の規制が進展を促す反面、任意KPIの乱立が比較可能性を損ない、グリーンウォッシングとグリーンハッシングのリスクを指摘している。
English
This study evaluates GHG reporting by 16 European airline groups. While Scope 1 totals and emissions intensity are reported by most carriers, Scope 2/3, non-CO2, SAF lifecycle, and offsetting disclosures lag badly. The authors argue CSRD, EU ETS, CORSIA, and ReFuelEU are raising baseline compliance but warn that voluntary KPIs hurt comparability and invite greenwashing/greenhushing.
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
日本の航空業界でもSSBJ開示や有報でのサステナ情報が進む中、Scope3・SAF・非CO2排出の開示実務に示唆を与える。特に任意KPIの乱立とグリーンウォッシング防止策は、日本の開示統制や投資家対応にも参考になる。
In the global GX context
Provides benchmark evidence on aviation disclosure under CSRD, EU ETS, CORSIA, and ReFuelEU, showing where regulatory drivers have closed gaps and where harmonization of KPIs is still needed. Useful for standard-setters, investors, and auditors assessing comparability and greenwashing risk in a hard-to-abate sector.
👥 読者別の含意
🔬研究者:Provides an empirical benchmark of aviation disclosure gaps and a framework for analyzing greenwashing/greenhushing in hard-to-abate sectors.
🏢実務担当者:Aviation sustainability teams can use this to benchmark their KPI disclosures against European peers and prepare for CSRD, ReFuelEU, and CORSIA expectations.
🏛政策担当者:Shows where regulator-driven reporting has improved compliance and where further standardization is needed to ensure comparable decarbonization claims.
📄 Abstract（原文）
Abstract This study systematically evaluates greenhouse gas (GHG) emissions reporting practices of European airline groups, covering both mandatory and voluntary key performance indicators (KPIs) under evolving regulatory frameworks. By analysing annual and sustainability reports from 16 major airline groups, the research identifies significant progress in the reporting of core metrics, with Scope 1 CO 2 totals reported by 94 % and emissions intensity by 88 %, reflecting growing regulatory alignment and stakeholder expectations. However, persistent gaps remain: Scope 2 and Scope 3 reporting appears in only 56 % and 50 % of cases, respectively, while non-CO 2 emissions are disclosed by just 38 %, despite forthcoming European Union Emissions Trading System (EU ETS) monitoring requirements. Reporting on sustainable aviation fuels (SAF) life-cycle emissions is limited (19 %), and CO 2 offsetting disclosures are rare (6 %), complicating verification of decarbonisation claims and readiness for ReFuelEU Aviation and Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). The proliferation of voluntary KPI disclosures further complicates comparability due to a lack of standardization and clear definitions. These challenges are compounded by risks of greenwashing, where airlines selectively report favourable data such as emissions intensity, and greenhushing, where substantive achievements are under-communicated. The study concludes that while regulatory frameworks such as the Corporate Sustainability Reporting Directive (CSRD), the EU ETS, CORSIA, and ReFuelEU are driving improvements, further harmonization and methodological clarity are required to ensure transparency, comparability, and genuine progress toward aviation's climate goals.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/21719753first seen 2026-08-01 04:12:06
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