Corporate Responsibility Reporting Based on GRI Reporting Standard : Development of reporting of case companies Cargolux, Finnair and SAS
Jokinen, Minna (2012)
Jokinen, Minna
Metropolia Ammattikorkeakoulu
2012
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201302042045
https://urn.fi/URN:NBN:fi:amk-201302042045
Tiivistelmä
This thesis examined the corporate responsibility (CR) reporting. The thesis consists of theoretical part and a multiple case study, in which the CR reports of three European airlines are analysed. All of the case companies are reporting according to the Global Reporting Initiative (GRI) guidelines, which is the most commonly used reporting standard globally.
The aim of the study was to find out how the CR reports of the case companies have developed during the past five years and how well the reports match the GRI reporting guidelines. Also some conclusions were drawn on how the reports could be improved further.
This study was conducted by using qualitative research methods. The theoretical part was constructed by thorough research of literature on the topic. The main sources of information for the case study were the CR reports of the case companies from the past five years. Also an interview of one company representative was conducted to gain insight to matters that were left unanswered after the study of the literature and the reports.
The findings of the study show that GRI guidelines set a good basis for the reporting, but still leave enough latitude for the companies to emphasise the matters they find the most relevant. It was noticed that environmental issues were given the most space in the reports, but during the recent years there has been a significant rise in the reporting of social matters.
The aim of the study was to find out how the CR reports of the case companies have developed during the past five years and how well the reports match the GRI reporting guidelines. Also some conclusions were drawn on how the reports could be improved further.
This study was conducted by using qualitative research methods. The theoretical part was constructed by thorough research of literature on the topic. The main sources of information for the case study were the CR reports of the case companies from the past five years. Also an interview of one company representative was conducted to gain insight to matters that were left unanswered after the study of the literature and the reports.
The findings of the study show that GRI guidelines set a good basis for the reporting, but still leave enough latitude for the companies to emphasise the matters they find the most relevant. It was noticed that environmental issues were given the most space in the reports, but during the recent years there has been a significant rise in the reporting of social matters.