HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ

Tugay Öney; İhsan Emrecan Şahin

doi:10.71284/jmtpr.2026717

EN TR

INTERPRETING CORPORATE REPORTS IN THE DEVELOPMENT OF AN INTEGRATED SUSTAINABILITY STRATEGY FOR AIRLINES: REFLEXIVE THEMATIC ANALYSIS

Abstract

This study examines the sustainability reports of Pegasus Airlines, a low-cost Airline based in Turkey, for the years 2022-2024 using reflexive thematic analysis, revealing the transformation in corporate strategies and the construction of a corporate sustainability logic. The research findings show that the company’s sustainability focus is most strongly structured in the areas of governance and social sustainability dimensions, followed by environmental and economic sustainability, respectively. On the governance side, corporate goals and technological investments have been identified as strategic priorities, while on the social side, gender equality, employee rights, and the digital passenger experience were emphasized as key strategic priorities. The article fills an important gap by analyzing the economic sustainability dimension, which is often overshadowed by environmental factors or neglected as a separate topic in the literature, from the perspective of a low-cost Airline business model. It is also unique in that it offers a qualitative perspective that treats reporting practices not only as a presentation of technical data but also as a means of building corporate legitimacy and as a strategic management tool. Ultimately, the study demonstrates how sustainability in the Airline Industry can be aligned with a cost-focused model and transformed into a holistic corporate identity.

Keywords

Social Sustainability, Economic Sustainability, Governance Sustainability, Environmental Sustainability, Airline

HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ

Abstract

Bu çalışma, Türkiye merkezli düşük maliyetli havayolu işletmesi Pegasus Hava Yolları’nın 2022-2024 yılları arasındaki sürdürülebilirlik raporlarını refleksif tematik analiz yöntemiyle inceleyerek kurumsal stratejilerdeki dönüşümü ve sürdürülebilirlik mantığının inşasını ortaya koymaktadır. Araştırma bulguları, şirketin sürdürülebilirlik odağının en güçlü şekilde yönetişim ve sosyal boyutlarında yapılandırıldığını, bu temaları sırasıyla çevresel ve ekonomik sürdürülebilirlik temalarının izlediğini göstermektedir. Yönetişim boyutunda kurumsal hedefler ve teknolojik yatırımlar; sosyal sürdürülebilirlik boyutunda ise toplumsal cinsiyet eşitliği, çalışan hakları ve dijital yolcu deneyimi stratejik öncelikler olarak belirlenmiştir. Makale, literatürde genellikle çevresel faktörlerin gölgesinde kalan veya ayrı bir başlık olarak ihmal edilen ekonomik sürdürülebilirlik boyutunu, düşük maliyetli iş modeline sahip bir havayolu perspektifiyle analiz ederek önemli bir boşluğu doldurmaktadır. Ayrıca, raporlama pratiklerini yalnızca teknik veri sunumu olarak değil, kurumsal meşruiyet inşası ve stratejik bir yönetim aracı olarak ele alan nitel bir perspektif sunması bakımından özgünlük taşımaktadır. Sonuç olarak çalışma, havacılık sektöründe sürdürülebilirliğin maliyet odaklı bir modelle nasıl uyumlu hale getirilebileceğini ve bütüncül bir kurumsal kimliğe nasıl dönüştüğünü göstermektedir.

Keywords

Sosyal Sürdürülebilirlik, Ekonomik Sürdürülebilirlik, Yönetişimsel Sürdürülebilirlik, Çevresel Sürdürülebilirlik, Havayolu

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Details

Primary Language

Turkish

Subjects

Corporate Governance

Journal Section

Research Article

Authors

Tugay Öney ^*
0000-0003-2883-5889
Türkiye

İhsan Emrecan Şahin
0000-0002-1748-5572
Türkiye

Publication Date

June 30, 2026

Submission Date

February 17, 2026

Acceptance Date

May 20, 2026

Published in Issue

Year 2026 Volume: 7 Number: 1

DOI

https://doi.org/10.71284/jmtpr.2026717

IZ

https://izlik.org/JA26EX32RY

APA

Öney, T., & Şahin, İ. E. (2026). HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ. Journal of Management Theory and Practices Research, 7(1), 134-155. https://doi.org/10.71284/jmtpr.2026717

AMA

1.Öney T, Şahin İE. HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ. Journal of Management Theory and Practices Research. 2026;7(1):134-155. doi:10.71284/jmtpr.2026717

Chicago

Öney, Tugay, and İhsan Emrecan Şahin. 2026. “HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ”. Journal of Management Theory and Practices Research 7 (1): 134-55. https://doi.org/10.71284/jmtpr.2026717.

EndNote

Öney T, Şahin İE (June 1, 2026) HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ. Journal of Management Theory and Practices Research 7 1 134–155.

IEEE

[1]T. Öney and İ. E. Şahin, “HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ”, Journal of Management Theory and Practices Research, vol. 7, no. 1, pp. 134–155, June 2026, doi: 10.71284/jmtpr.2026717.

ISNAD

Öney, Tugay - Şahin, İhsan Emrecan. “HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ”. Journal of Management Theory and Practices Research 7/1 (June 1, 2026): 134-155. https://doi.org/10.71284/jmtpr.2026717.

JAMA

1.Öney T, Şahin İE. HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ. Journal of Management Theory and Practices Research. 2026;7:134–155.

MLA

Öney, Tugay, and İhsan Emrecan Şahin. “HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ”. Journal of Management Theory and Practices Research, vol. 7, no. 1, June 2026, pp. 134-55, doi:10.71284/jmtpr.2026717.

Vancouver

1.Tugay Öney, İhsan Emrecan Şahin. HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ. Journal of Management Theory and Practices Research. 2026 Jun. 1;7(1):134-55. doi:10.71284/jmtpr.2026717

INTERPRETING CORPORATE REPORTS IN THE DEVELOPMENT OF AN INTEGRATED SUSTAINABILITY STRATEGY FOR AIRLINES: REFLEXIVE THEMATIC ANALYSIS

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HAVAYOLU BÜTÜNCÜL SÜRDÜRÜLEBİLİRLİK STRATEJİSİNİN GELİŞTİRİLMESİNDE KURUMSAL RAPORLARIN YORUMLANMASI: REFLEKSİF TEMATİK ANALİZ

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