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[{"key": "dc.contributor.advisor", "value": "Baumeister, Stefan", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Vil\u00e9n, Ella", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-10-26T06:46:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-10-26T06:46:53Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/72320", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Nopeasti kasvava kaupallinen ilmailu aiheuttaa merkitt\u00e4v\u00e4n osan maailmanlaajuisista ihmisen aiheuttamista hiilidioksidip\u00e4\u00e4st\u00f6ist\u00e4. Lentoalan osuus ilmastonmuutoksesta li-s\u00e4\u00e4ntyy edelleen, jos jyrkki\u00e4 toimenpiteit\u00e4 ei toteuteta varovasti. Maailmanlaajuinen markkinaymp\u00e4rist\u00f6 ja ilmastopolitiikka kiristyv\u00e4t lentoalan ymp\u00e4rill\u00e4, jotta saavutetaan kunnianhimoiset sitoumukset hiilidioksidineutraalista kasvusta vuodesta 2020 eteenp\u00e4in ja alan p\u00e4\u00e4st\u00f6jen puolittamisesta vuoteen 2050 menness\u00e4. Muuttuvat operatiiviset ja makroymp\u00e4rist\u00f6t pakottavat lentoyhti\u00f6t arvioimaan uudelleen, miten niiden toiminta ja vaikutukset kuvataan etenkin t\u00e4rkeille sidosryhmille, kuten sijoittajille ja asiakkaille. Globaalin vastuullisuustietoisuuden lis\u00e4\u00e4ntyminen heijastuu sidosryhmien tarpeisin ja edelleen lentoyhti\u00f6ilt\u00e4 odotettuihin julkaisuihin. Hyvin suoritetut olennaisuusanalyysit auttavat lentoyhti\u00f6it\u00e4 vastaamaan n\u00e4ihin sidosryhmien odotuksiin, ja siksi on odotettavissa, ett\u00e4 muutokset yhteiskunnan ja sidosryhmien arvoissa ja normeissa n\u00e4kyv\u00e4t raporttien olennaisuudessa. Voimakkaat sidosryhm\u00e4t, kuten sijoittajat, ovat entist\u00e4 kiinnostuneempia my\u00f6s siit\u00e4, kuinka lentoyhti\u00f6t hallitsevat ilmastoon liittyvi\u00e4 riskej\u00e4 ja mahdollisuuksia ja kuinka lentoyhti\u00f6t varmistavat toimintansa kannattavuuden nyt ja tulevaisuudessa, varsinkin kun s\u00e4\u00e4ntely- ja markkinamuutokset pakottavat lentoyhti\u00f6t mukautumaan ja muuttamaan toimintaansa. Hiilidioksidip\u00e4\u00e4st\u00f6jen v\u00e4hent\u00e4mist\u00e4 ja biopolttoaineita pidet\u00e4\u00e4n t\u00e4rkeimpin\u00e4 toimenpitein\u00e4, jotka tukevat lentoyhti\u00f6iden p\u00e4\u00e4st\u00f6v\u00e4hennyksi\u00e4. Kun ala on siirtym\u00e4ss\u00e4 pakollisten p\u00e4\u00e4st\u00f6v\u00e4hennysten aikakauteen, n\u00e4iden aiheiden raportoinnin odotetaan lis\u00e4\u00e4ntyv\u00e4n. Lentoyhti\u00f6t ovat kuitenkin ottaneet n\u00e4m\u00e4 toimenpiteet k\u00e4ytt\u00f6\u00f6n jo ennen pakollisia s\u00e4\u00e4ntelyvaatimuksia. T\u00e4m\u00e4n tutkielman tulokset osoittavat, ett\u00e4 ylei-sesti koetut institutionaaliset, sidosryhm\u00e4- ja legitiimiysteoriat kulkevat k\u00e4si k\u00e4dess\u00e4 lentoyhti\u00f6ihin kohdistuvien ulkopuolisten vaikutusten kanssa. Keskeisimm\u00e4t havainnot osoittavat erityisesti merkitt\u00e4vi\u00e4 muutoksia lentoyhti\u00f6iden raportoinnissa vuosina, jolloin merkitt\u00e4vi\u00e4 s\u00e4\u00e4ntely- tai markkinamuutoksia on tapahtunut, kuten biopolttoaineiden k\u00e4ytt\u00f6\u00f6notto ilmailussa tai Euroopan unionin p\u00e4\u00e4st\u00f6kauppaj\u00e4rjestelm\u00e4n (EU ETS) avaa-minen lentoyhti\u00f6ille. N\u00e4iden toimenpiteiden k\u00e4ytt\u00f6\u00f6nottoa ja raportointia vastuullisuusraporteissa tarkastellaan muutosjohtamisen avulla. Muutoksista huolimatta tutkittujen olennaisuusaiheiden v\u00e4linen painoarvo on pysynyt samankaltaisena.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The rapidly growing commercial aviation accounts for a significant share of global anthropogenic CO2 emissions. Airline industry\u2019s contribution to climate change is continuing to increase, if drastic measures are not taken urgently. The global market environment and climate policies are tightening around aviation to reach ambitious commitments of carbon-neutral growth from 2020 onwards and halving industry emissions by 2050. Changing operative and macro environments force airlines to reassess how their operations and impacts are being portrayed to the public, especially to vital stakeholders such as investors and customers. Raising global sustainability awareness reflects the stakeholders\u2019 interests, and further to information expectations from airlines. Well conducted materiality assessments aid airlines to meet with these stakeholder expectations, and thus it is expected that changes in the society\u2019s and stakeholders\u2019 values and norms show in resultant materiality topics. Powerful stakeholders, such as investors, are also increasingly interested in how airlines manage climate-related risks and opportunities in order to learn how airlines en-sure profitability of their operations now and in the future, especially as regulative and market changes force airlines to adapt and change their operations. Carbon offsetting and biofuels are viewed as the most crucial measures supporting the emission reductions in the airline industry. As the industry is stepping into the era of mandatory emission reductions, reporting on these topics is expected to increase. Airlines have, however, introduced these measures well before mandatory regulative requirements.\nThe results of this thesis indicate that the generally perceived institutional, stakeholder and legitimacy theories go hand-in-hand with the external drivers airlines are exposed to. Specifically, the key findings show significant changes in airlines\u2019 reporting of studied topics at the event of important regulative or market changes, such as introduction of biofuels for aviation, or opening the European Union Emission Trading System (EU ETS) for airlines. Adoption of these measures and disclosing them in sustainability reporting is viewed through change management. Conversely, the weight between the studied materiality categories; social, environmental, economic and governance have stayed remotely the same, with emphasis on social issues.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-10-26T06:46:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-10-26T06:46:53Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "84", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "sustainability reporting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "TCFD", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "carbon offsetting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Biofuels, carbon offsetting, climate-related financial disclosures and materiality in sustainability reporting in the airline industry", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202010266371", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Yritysten ymp\u00e4rist\u00f6johtaminen", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Corporate Environmental Management", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20425", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "biopolttoaineet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ilmailuala", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "muutosjohtaminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ymp\u00e4rist\u00f6vaikutukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ilmastonmuutokset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00e4\u00e4st\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": 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