The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups
Abstract
:1. Introduction
2. Literature
2.1. Sustainability and Corporate Social Responsibility
2.2. Sustainability Reporting
2.3. Sustainability (Reporting) and Aviation
3. Methodology
3.1. Research Objects
- (Air France-KLM 2019). Air France-KLM takes care: Sustainability Report 2018.
- (EasyJet 2019). The Warmest Welcome in the Sky: Annual Report and Accounts 2018.
- (International Airlines Group 2019). Consolidated statement of non-financial information.
- (Lufthansa Group 2019). Balance. Sustainability Report 2019.
- (Ryanair 2019). Annual Report 2019.
3.2. Content Analysis
4. Results
4.1. Reporting Approaches and Formats
4.2. GRI 200 (Economic)
4.3. GRI 300 (Environmental)
4.4. GRI 400 (Social)
4.5. Discussion
5. Conclusions, Recommendations and Limitations
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Acknowledgments
Conflicts of Interest
1 | See https://www.lufthansagroup.com/de/verantwortung/berichte.html (accessed on 25 December 2022). |
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Airline Group | RPK * | Associated Carriers (FSNC, Regional) (RPK *) | Associated Carriers (LCC, Holiday) (RPK *) |
---|---|---|---|
Air France-KLM | 55,808 | Air France (15,051) KLM Royal Dutch Airlines (12,851) KLM Cityhopper (6469) | Transavia Airlines (12,958) HOP! (4300) Transavia France (5948) Joon (1730) |
easyJet | 87,347 | n/a | easyJet Airline Company (87,347) |
IAG | 85,249 | British Airways (22,033) Iberia (9723) Air Nostrum (2819) BA Cityflyer (1980) Sun Air Of Scandinavia (87) | Vueling Airlines (30,283) Aer Lingus (9898) Iberia Express (7001) Anisec (Level) (1426) |
Lufthansa Group | 71,605 | Deutsche Lufthansa (26,086) SWISS (7626) Austrian Airlines (5910) Brussels Airlines (5890) Lufthansa CityLine (3564) Air Dolomiti (1284) | Eurowings (10,062) Germanwings (4899) Eurowings Europe (4535) Edelweiss Air (2022) SunExpress Deutschland (826) |
Ryanair | 125,202 | n/a | Ryanair (117,824) Laudamotion (5661) Malta Air (1523) Ryanair UK (171) Ryanair Sun (23) |
LHG | IAG | AF-KLM | RYR | EZY | |
---|---|---|---|---|---|
Standalone Sustainability Report | X | -- | X | -- | -- |
Non-Financial Statement | X | X | X | X | X |
Page count of main sustainability publication | 138 pages | 56 pages | 148 pages | 7 pages | 10 pages |
Materiality Analysis | X | X | X | -- | -- |
GRI Reference | X | X | X | -- | -- |
GRI Content Index | X | X | -- | -- | -- |
GRI 200 ECONOMIC | LHG | AF-KLM | IAG | EZY | RYR |
---|---|---|---|---|---|
201 Economic Performance | |||||
201-1 Direct economic value generated and distributed | X | X | X | X | X |
201-2 Financial implications and other risks and opportunities due to climate change | X | X | X | X | |
201-3 Defined benefit plan obligations and other retirement plans | |||||
201-4 Financial assistance received from government | |||||
202 Market Presence | |||||
202-1 Ratios of standard entry-level wage by gender compared to local minimum wage | |||||
202-2 Proportion of senior management hired from the local community | X | ||||
203 Indirect Economic Impacts | |||||
203-1 Infrastructure investments and services supported | X | ||||
203-2 Significant indirect economic impacts | X | X | |||
204 Procurement Practices | |||||
204-1 Proportion of spending on local suppliers | X | ||||
205 Anti-corruption | |||||
205-1 Operations assessed for risks related to corruption | X | X | |||
205-2 Communication and training about anti-corruption policies and procedures | X | X | X | X | X |
205-3 Confirmed incidents of corruption and actions taken | X | ||||
206 Anti-competitive Behaviour | |||||
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |||||
207 Tax | |||||
207-1 Approach to tax | X | ||||
207-2 Tax governance, control, and risk management | X | ||||
207-3 Stakeholder engagement and management of concerns related to tax | |||||
207-4 Country-by-country reporting | X | X |
GRI 300 ENVIRONMENTAL | LHG | AF-KLM | IAG | EZY | RYR |
---|---|---|---|---|---|
301 Materials | |||||
301-1 Materials used by weight or volume | X | X | |||
301-2 Recycled input materials used | |||||
301-3 Reclaimed products and their packaging materials | |||||
302 Energy | |||||
302-1 Energy consumption within the organization | X | X | X | ||
302-2 Energy consumption outside of the organization | |||||
302-3 Energy intensity | X | X | X | X | |
302-4 Reduction of energy consumption | X | X | X | X | X |
302-5 Reductions in energy requirements of products and services | X | X | X | X | X |
303 Water and Effluents | |||||
303-1 Interactions with water as a shared resource | |||||
303-2 Management of water discharge-related impacts | X | ||||
303-3 Water withdrawal | |||||
303-4 Water discharge | |||||
303-5 Water consumption | X | ||||
304 Biodiversity | |||||
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |||||
304-2 Significant impacts of activities, products, and services on biodiversity | X | ||||
304-3 Habitats protected or restored | X | ||||
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations | |||||
305 Emissions | |||||
305-1 Direct (Scope 1) GHG emissions | X | X | X | X | X |
305-2 Energy indirect (Scope 2) GHG emissions | X | X | X | ||
305-3 Other indirect (Scope 3) GHG emissions | X | X | X | ||
305-4 GHG emissions intensity | X | X | X | X | X |
305-5 Reduction of GHG emissions | X | X | X | X | X |
305-6 Emissions of ozone-depleting substances (ODS) | |||||
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | X | X | X | ||
306 Waste | |||||
306-1 Waste generation and significant waste-related impacts | X | X | |||
306-2 Management of significant waste-related impacts | X | X | X | X | X |
306-3 Waste generated | X | X | |||
306-4 Waste diverted from disposal | X | X | X | ||
306-5 Waste directed to disposal | |||||
307 Environmental Compliance | |||||
307-1 Non-compliance with environmental laws and regulations | |||||
308 Supplier Environmental Assessment | |||||
308-1 New suppliers that were screened using environmental criteria | X | X | X | ||
308-2 Negative environmental impacts in the supply chain and actions taken | X |
GRI 400 SOCIAL | LHG | AF-KLM | IAG | EZY | RYR |
---|---|---|---|---|---|
401 Employment | |||||
401-1 New employee hires and employee turnover | X | ||||
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | |||||
401-3 Parental leave | X | X | |||
402 Labor/Management Relations | |||||
402-1 Minimum notice periods regarding operational changes | X | ||||
403 Occupational Health and Safety | |||||
403-1 Occupational health and safety management system | X | X | X | X | X |
403-2 Hazard identification, risk assessment, and incident investigation | X | X | |||
403-3 Occupational health services | X | X | |||
403-4 Worker participation, consultation, and communication on occupational health and safety | X | X | |||
403-5 Worker training on occupational health and safety | X | X | X | X | |
403-6 Promotion of worker health | X | X | X | X | |
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | |||||
403-8 Workers covered by an occupational health and safety management system | X | X | X | ||
403-9 Work-related injuries | X | X | |||
403-10 Work-related ill health | |||||
404 Training and Education | |||||
404-1 Average hours of training per year per employee | X | X | |||
404-2 Programs for upgrading employee skills and transition assistance programs | X | X | X | X | |
404-3 Percentage of employees receiving regular performance and career development reviews | X | X | |||
405 Diversity and Equal Opportunity | |||||
405-1 Diversity of governance bodies and employees | X | X | X | X | X |
405-2 Ratio of basic salary and remuneration of women to men | X | X | X | ||
406 Non-discrimination | |||||
406-1 Incidents of discrimination and corrective actions taken | |||||
407 Freedom of Association and Collective Bargaining | |||||
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | X | X | |||
408 Child Labor | |||||
408-1 Operations and suppliers at significant risk for incidents of child labor | |||||
409 Forced or Compulsory Labor | |||||
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | X | ||||
410 Security Practices | |||||
410-1 Security personnel trained in human rights policies or procedures | |||||
411 Rights of Indigenous People | |||||
411-1 Incidents of violations involving rights of indigenous peoples | |||||
412 Human Rights Assessment | |||||
412-1 Operations that have been subject to human rights reviews or impact assessments | X | X | |||
412-2 Employee training on human rights policies or procedures | X | X | X | X | |
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | X | X | |||
413 Local Communities | |||||
413-1 Operations with local community engagement, impact assessments, and development programs | X | X | X | X | X |
413-2 Operations with significant actual and potential negative impacts on local communities | X | X | X | X | X |
414 Supplier Social Assessment | |||||
414-1 New suppliers that were screened using social criteria | X | X | X | X | |
414-2 Negative social impacts in the supply chain and actions taken | X | X | |||
415 Public Policy | |||||
415-1 Political contributions | X | X | |||
416 Customer Health and Safety | |||||
416-1 Assessment of the health and safety impacts of product and service categories | X | X | X | X | X |
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | |||||
417 Marketing and Labeling | |||||
417-1 Requirements for product and service information and labeling | |||||
417-2 Incidents of non-compliance concerning product and service information and labeling | |||||
417-3 Incidents of non-compliance concerning marketing communications | |||||
418 Customer Privacy | |||||
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | X | ||||
419 Socioeconomic Compliance | |||||
419-1 Non-compliance with laws and regulations in the social and economic area |
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Share and Cite
Rüger, M.; Maertens, S.U. The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups. Adm. Sci. 2023, 13, 10. https://doi.org/10.3390/admsci13010010
Rüger M, Maertens SU. The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups. Administrative Sciences. 2023; 13(1):10. https://doi.org/10.3390/admsci13010010
Chicago/Turabian StyleRüger, Martin, and Sven Ulrich Maertens. 2023. "The Content Scope of Airline Sustainability Reporting According to the GRI Standards—An Assessment for Europe’s Five Largest Airline Groups" Administrative Sciences 13, no. 1: 10. https://doi.org/10.3390/admsci13010010