The Sustainable Development Goals Disclosure Towards Legitimacy: Evidence from Airlines in Light of COVID-19

Nadia Gulko (), Susanna Levina Middelberg () and Enoch Opare Mintah ()
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Nadia Gulko: University of Lincoln
Susanna Levina Middelberg: University of Lincoln
Enoch Opare Mintah: University of Lincoln

Chapter Chapter 15 in The Palgrave Handbook of Green Finance for Sustainable Development, 2024, pp 427-456 from Palgrave Macmillan

Abstract: Abstract Airlines are fundamental in integrating the 17 Sustainable Development Goals (SDGs) in their corporate activities to support the UN agenda towards a world without poverty, environmental stress, and inequality. This study examines the potential changes related to the impact of the COVID-19 pandemic on the engagement with SDGs in corporate reporting by airline companies. We contribute to a limited body of empirical research on CSR reporting in the airline industry by extending the examination of whether and how airlines implement SDGs in corporate reporting. In doing this, we respond to calls for more research on contextual understanding of SDGs disclosure practices. We find that the level of SDG disclosure among the sample remains low, but airlines that do report tend to provide specific information, demonstrating their initiatives, actions, and outcomes. The majority of disclosures were specific rather than generic in both years. We demonstrate which SDGs were most disclosed by airlines, including changes between 2018 and 2020, and offer suggestions for future research.

Keywords: CSR reporting; SDGs; UN sustainable development goals; Airline companies; COVID-19 pandemic (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/978-3-031-65756-6_15

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