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dc.contributor.authorAryal, Nabin
dc.date.accessioned2017-06-26T13:57:26Z
dc.date.available2017-06-26T13:57:26Z
dc.date.issued2017
dc.identifier.otheroai:jykdok.linneanet.fi:1704301
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/54674
dc.description.abstractMateriality has been heavily emphasized in different sustainability reporting guidelines to increase the quality of the sustainability reports and report issues that are most aligned with the company’s most significant economic, environmental and social issues. In this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the theoretical part, the concept of sustainability reporting and materiality is explained along with the provision of materiality in different reporting guidelines. In this research section, fifteen different airlines’ sustainability reports are analyzed to find out how the materiality analysis is carried out in the airlines. The study is focused on airlines because; air transportation is one of the most energy intensive forms of transportation that has major impacts on noise, local air pollution and GHG emission. The thesis concludes that materiality assessment is carried out improperly by most of the airlines and the process is not transparent as very less information is given regarding the assessment process. Similarly, there is need for more inclusive stakeholder involvement in the materiality assessment process. The research findings also showed differences in the number, theme and presentation of identified material issues by the airlines in their sustainability reports. The thesis contributes to the understanding of materiality in nonfinancial reporting and suggests appropriate method to carry out the materiality analysis in sustainability reporting. Further, research on this topic could be conducted by focusing the materiality analysis on single company or taking the stakeholders’ views on the identified material issues.en
dc.format.extent1 verkkoaineisto (64 sivua)
dc.language.isoeng
dc.rightsJulkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty.fi
dc.rightsThis publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.en
dc.subject.otherSustainability
dc.subject.otherSustainability reporting
dc.subject.otherGRI
dc.subject.otherMateriality
dc.subject.otherStakeholders
dc.subject.otherAirlines
dc.subject.otherMateriality matrix
dc.subject.otherEmission
dc.subject.otherAir transportation
dc.titleMateriality assessment in sustainability reporting : case study of the airline industry
dc.identifier.urnURN:NBN:fi:jyu-201706263049
dc.type.ontasotPro gradufi
dc.type.ontasotMaster's thesisen
dc.contributor.tiedekuntaKauppakorkeakoulufi
dc.contributor.tiedekuntaSchool of Business and Economicsen
dc.contributor.laitosBusiness and Economics, Organizational Communicationen
dc.contributor.laitosTaloustieteetfi
dc.contributor.yliopistoUniversity of Jyväskyläen
dc.contributor.yliopistoJyväskylän yliopistofi
dc.contributor.oppiaineYritysten ympäristöjohtaminenfi
dc.contributor.oppiaineCorporate Environmental Managementen
dc.date.updated2017-06-26T13:57:26Z
dc.rights.accesslevelopenAccessfi
dc.contributor.oppiainekoodi20425
dc.subject.ysokestävä kehitys
dc.subject.ysoraportointi
dc.subject.ysoGlobal Reporting Initiative
dc.subject.ysosidosryhmät
dc.subject.ysopäästöt
dc.subject.ysolentoliikenne


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