Orientador(es)
Resumo(s)
This study aimed to determine the extent and quality of environmental sustainability disclosure in the
aviation industry through indexes influenced by the following variables: "Disclosure is made through
sustainability reports and similar", "Airlines are based in an industrialized country", "Airlines are part
of Strategic Alliances", "Airlines are registered in the United Nations Global Compact " and "Airlines
are listed on the stock exchange". For this purpose, a mixed methodology is used, as it combines data
collection through content analysis and quantitative treatment of the data, based on a sample of 72
Airlines, extracted from the "World's Top 100 Airlines 2019" ranking. The results show that the
overall performance of disclosure quality and the overall performance of disclosure extent is poor
due to the low level of voluntary disclosure of environmental sustainability.
Descrição
Palavras-chave
Non-financial reporting Environment Sustainability Stakeholders Airlines