The aviation industry is facing pressure from stakeholders to transform towards greater sustainability. From a managerial and marketing perspective, not only the actual implementation and achievements of sustainability measures, but also their communication to stakeholders is likely to be...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

GRI reporting was created with a dual purpose: on one hand, to grow awareness for the entities, regarding the importance of their involvement in social activities, and on the other hand, to answer to the need of transparency of stakeholders in decision-making process. For this reason, in 2010,...

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as governments, investors, and customers, in...

Die EU-Kommission strebt strengere Anforderungen an die Nachhaltigkeitsberichterstattung an. Zudem wird eine weitaus gröe︣re Zahl an Unternehmen von der Berichtspflicht betroffen sein. Bislang finden in der Praxis der Unternehmensberichterstattung diverse Rahmenwerke Verwendung. Auch die...