Date of Graduation
5-2021
Document Type
Thesis
Degree Name
Bachelor of Science in Business Administration
Degree Level
Undergraduate
Department
Accounting
Advisor/Mentor
Allee, Kris
Abstract
Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.
This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. Using the sustainability accounting standards board airline industry standards, the research discusses how these firms have developed their reporting in categories such as environmental impact, labor relations, competitive behavior and accident and safety management. Through cross-sectional and time-series analysis, the airlines' publicly available CSR reports were observed and discussed through a comparative lens in an attempt to discover a trend in reporting practices.
Keywords
accounting, airlines, corporate social responsibility, ESG reporting, sustainability, sustainability accounting standards board
Citation
Yowell, A. (2021). Corporate Social Responsibility Takes Flight: An Exploration of Airline Industry CSR Reporting Practices. Accounting Undergraduate Honors Theses Retrieved from https://scholarworks.uark.edu/acctuht/43