CSR reporting in aviation substantive actions or greenwashing?

Corporate Social Responsibility (CSR) has gained importance and the expectations of stakeholders have increased. Better CSR reporting might give the company a competitive advantage over their peers and enhance corporate reputation. Motives behind CSR reporting could be answering to stakeholder claim...

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Main Author: Mäkinen, Merlin
Other Authors: Kauppakorkeakoulu, School of Business and Economics, Taloustieteet, Business and Economics, Jyväskylän yliopisto, University of Jyväskylä
Format: Master's thesis
Language:eng
Published: 2021
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/74666
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author Mäkinen, Merlin
author2 Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_facet Mäkinen, Merlin Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä Mäkinen, Merlin Kauppakorkeakoulu School of Business and Economics Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_sort Mäkinen, Merlin
datasource_str_mv jyx
description Corporate Social Responsibility (CSR) has gained importance and the expectations of stakeholders have increased. Better CSR reporting might give the company a competitive advantage over their peers and enhance corporate reputation. Motives behind CSR reporting could be answering to stakeholder claims, gaining legitimacy, or signalling about good behaviour. The objective of this thesis is to evaluate the current CSR reporting in aviation industry and to examine, what kind of aspects Lufthansa Group and Finnair highlight in their corporate responsibility reports and whether we can detect greenwashing. This is a comparative case study regarding Lufthansa Group’s and Finnair’s CSR reporting and the data is mainly collected from their sustainability and annual reports. The research method used was qualitative content analysis which focuses on the characteristics of language as communication. I also used summative approach to qualitative content analysis and counted and compared the keywords used in their reports. The theoretical part of this thesis will focus on CSR and CSR reporting according to Global Reporting Initiative (GRI) standards. I will also investigate previous research regarding greenwashing and focus on aviation industry specific research. The findings of the study were that emissions reduction was the dominant environmental theme. Regarding the social aspects highlighted, both airlines emphasised their goals to increase the share of women in management. The sustainability report of Lufthansa was more structured and comprehensive than Finnair’s and the data was easier to find. However, it seems that Finnair has made actions towards sustainability, but the problem arises with the communication of these actions and future goals. Some of the aspects can be viewed as greenwashing, such as withholding data to make valid comparisons, or highlighting aspects that do not offer viable solutions to the issues. However, the perception of greenwashing is subjective, and I can only point out some shortcomings regarding the reporting of these two airlines.
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spellingShingle Mäkinen, Merlin CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair CSR greenwashing GRI SEA Laskentatoimi Accounting 20421 yritysvastuu sosiaalinen vastuu ilmailu kestävä kehitys corporate responsibility social responsibility aviation sustainable development
title CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair
title_full CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair
title_fullStr CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair
title_full_unstemmed CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair
title_short CSR reporting in aviation
title_sort csr reporting in aviation substantive actions or greenwashing case lufthansa finnair
title_sub substantive actions or greenwashing?
title_txtP CSR reporting in aviation : substantive actions or greenwashing? : case Lufthansa & Finnair
topic CSR greenwashing GRI SEA Laskentatoimi Accounting 20421 yritysvastuu sosiaalinen vastuu ilmailu kestävä kehitys corporate responsibility social responsibility aviation sustainable development
topic_facet 20421 Accounting CSR GRI Laskentatoimi SEA aviation corporate responsibility greenwashing ilmailu kestävä kehitys social responsibility sosiaalinen vastuu sustainable development yritysvastuu
url https://jyx.jyu.fi/handle/123456789/74666 http://www.urn.fi/URN:NBN:fi:jyu-202103172005
work_keys_str_mv AT mäkinenmerlin csrreportinginaviationsubstantiveactionsorgreenwashingcaselufthansafinnair