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Authors
Advisor(s)
Abstract(s)
Objetivo
A presente dissertação pretende analisar a divulgação voluntária de informação ambiental de 72 Companhias Aéreas. Este estudo apresenta como objetivo determinar a extensão e qualidade da divulgação da sustentabilidade ambiental em Companhias Aéreas (CA). Adicionalmente, pretende-se aferir se os índices em causa são influenciados pelas seguintes variáveis: “A Divulgação é feita através de relatórios de sustentabilidade e similares”, “As CA estão sediadas num país industrializado”, “As CA fazem parte de Alianças Estratégicas”, “ As CA estão registadas no United Nations Global Compact (UNGC) ” e “As CA estão cotadas em bolsa”.
Metodologia Adotada
Atendendo aos objetivos mencionados anteriormente, utiliza-se uma metodologia mista, uma vez que, conjuga a recolha de dados através da análise de conteúdos e o tratamento quantitativo dos mesmos. A amostra inicial foi extraída do ranking: “World’s Top 100 Airlines 2019”.
Conclusões
Os resultados sugerem que, apesar da divulgação voluntária de diversas informações sobre temas ambientais variar de empresa para empresa, quer o desempenho global da qualidade de divulgação de informação, quer o desempenho global da extensão de divulgação de informação pertencente à nossa amostra são considerados fracos. De facto, as companhias aéreas divulgam, voluntariamente, informação ambiental. No entanto, essa divulgação é escassa e foca-se, maioritariamente, em determinados temas. Além disso, a escassez de literatura sobre divulgação de responsabilidade social num setor que deve transmitir o máximo de transparência – o aeronáutico – (nomeadamente em virtude dos impactos ambientais que acarreta) trata-se de uma lacuna visível.
Originalidade/Valor
Esta dissertação contribui, de várias formas, para a investigação em contabilidade sobre Responsabilidade Social Empresarial. Integra uma perspetiva sobre o conceito de divulgação ambiental, num setor carente nessa vertente. Em termos práticos, este estudo contribui para aumentar a notoriedade do tema em termos de gestão da indústria da aviação, uma vez que, poderá provocar em termos de divulgação, uma maior consciencialização ambiental. Em termos teóricos, este estudo permite-nos concluir que, neste setor, ainda há pouca divulgação, tanto em termos de extensão como da qualidade da mesma, de determinadas matérias ambientais.
Objective This dissertation aims to analyze the voluntary disclosure of environmental information from 72 Airlines. Its main goal is to assess the extent and quality of disclosure of environmental sustainability in Airlines. Additionally, it‟s intended to assess whether the resulting indexes are influenced by the following variables: “Disclosure is done through sustainability reports and the like”, “The Airlines are based in an industrialized country”, “The Airlines are part of Strategic Alliances”, “The Airlines are registered with the UNGC” and “The Airlines are listed on the stock exchange”. Adopted Methodology Attending the aforementioned objectives, a mixed methodology is used, since it combines data collection through content analysis with a quantitative approach to develop the indexes. The initial sample was extracted from the ranking: “World’s Top 100 Airlines 2019”. Conclusions The results suggest that, although the voluntary disclosure of various information on environmental topics varies from company to company, both the global performance of the quality of information disclosure and the global performance of the extent of information disclosure belonging to our sample are considered weak. In fact, Airlines, voluntarily, disclose environmental information. However, this disclosure is scarce and mainly focuses on certain themes. Besides that, the lack of literature on the disclosure of social responsibility in a sector that must transmit maximum transparency: aeronautics, namely due to the environmental impacts that it entails, is a visible gap. Originality/Value This dissertation contributes, in several ways, to research in accounting on Corporate Social Responsibility. It includes a perspective about the concept of environmental disclosure, in a sector which lacks this aspect. In practical terms, this study contributes to increase the awareness of the subject regarding the management of the aviation industry, since that, in terms of disclosure, it may lead to a greater environmental consciousness. In theoretical terms, this study allows us to conclude that there are low disclosing levels, regarding its extension and quality, of certain environmental matters.
Objective This dissertation aims to analyze the voluntary disclosure of environmental information from 72 Airlines. Its main goal is to assess the extent and quality of disclosure of environmental sustainability in Airlines. Additionally, it‟s intended to assess whether the resulting indexes are influenced by the following variables: “Disclosure is done through sustainability reports and the like”, “The Airlines are based in an industrialized country”, “The Airlines are part of Strategic Alliances”, “The Airlines are registered with the UNGC” and “The Airlines are listed on the stock exchange”. Adopted Methodology Attending the aforementioned objectives, a mixed methodology is used, since it combines data collection through content analysis with a quantitative approach to develop the indexes. The initial sample was extracted from the ranking: “World’s Top 100 Airlines 2019”. Conclusions The results suggest that, although the voluntary disclosure of various information on environmental topics varies from company to company, both the global performance of the quality of information disclosure and the global performance of the extent of information disclosure belonging to our sample are considered weak. In fact, Airlines, voluntarily, disclose environmental information. However, this disclosure is scarce and mainly focuses on certain themes. Besides that, the lack of literature on the disclosure of social responsibility in a sector that must transmit maximum transparency: aeronautics, namely due to the environmental impacts that it entails, is a visible gap. Originality/Value This dissertation contributes, in several ways, to research in accounting on Corporate Social Responsibility. It includes a perspective about the concept of environmental disclosure, in a sector which lacks this aspect. In practical terms, this study contributes to increase the awareness of the subject regarding the management of the aviation industry, since that, in terms of disclosure, it may lead to a greater environmental consciousness. In theoretical terms, this study allows us to conclude that there are low disclosing levels, regarding its extension and quality, of certain environmental matters.
Description
Keywords
Ambiente Companhias aéreas Divulgação Responsabilidade social Stakeholders Environmental Airlines Corporate social responsibility Disclosure