The thematic structure of carbon disclosures in the airline sector: A content analysis on a global scale

Öz

The transportation sector accounts for a significant portion of global carbon emissions. In the aviation sector in particular, carbon emissions continue to rise due to factors such as the industry’s annual growth rate and its reliance on fossil fuels. For this reason, airlines are expected to disclose their carbon footprints and provide information to their stakeholders. This study aims to examine the carbon disclosures included in the financial and non-financial reports of the 50 airlines with the highest market capitalization globally for the 2020–2024 period using content analysis. The research utilized an analysis dictionary comprising a total of 100 keywords organized under 8 main themes. In the analysis, over 86,000 pages of reports spanning 250 company-year observations were analyzed using a Python program. According to the research findings, the frequency of use of carbon-related keywords in the reports of airlines from different countries is not uniform. Based on the content analysis results, keyword frequencies are predominantly concentrated in the themes of basic carbon concepts, greenhouse gas emissions, and aviation-specific decarbonization practices. In contrast, keywords related to carbon disclosure and reporting, regulatory frameworks, and carbon markets appeared with lower frequency in the reports. In addition, a clear upward trend in the total frequency of carbon-related keywords was observed during the 2020–2024 period. Country-level analyses revealed that airlines operating in countries that have set net-zero targets have higher carbon disclosure scores and intensity index values. This study contributes to the literature by presenting a thematic overview of carbon disclosures in the airline industry.

Anahtar Kelimeler

• Carbon emissions
• carbon reporting
• content analysis
• airline sector
• sustainability

Havayolu sektöründe karbon açıklamalarının tematik yapısı: Küresel ölçekte bir içerik analizi

Öz

Ulaştırma sektörü küresel karbon emisyonunun önemli bir kısmını oluşturmaktadır. Özellikle havacılık alanında sektörün yıllık büyüme oranı, fosil yakıt bağımlılığı gibi faktörler nedeniyle karbon emisyon değerleri artmaya devam etmektedir. Bu nedenle havayolu firmalarının karbon ayak izlerine ait açıklama yapmaları ve paydaşlarına bilgi vermeleri beklenmektedir. Bu çalışmada uluslararası ölçekte piyasa değeri en yüksek 50 havayolu firmasının 2020–2024 dönemlerine ait finansal ve finansal olmayan raporlarında yer alan karbon açıklamaları içerik analizi yöntemiyle incelemesi amaçlanmıştır. Araştırmada 8 ana tema altında toplam 100 anahtar kelimeden oluşan bir analiz sözlüğü kullanılmıştır. Analizde 250 firma-yıl gözlemi için 86.000 sayfadan fazla rapor Python programı aracılığıyla analiz edilmiştir. Araştırma bulgularına göre farklı ülkelerdeki havayolu firmalarının raporlarında karbonla ilişkili anahtar kelimelerin kullanım sıklığı homojen değildir. İçerik analiz sonuçlarına göre anahtar kelime sıklıkları çoğunlukla temel karbon kavramları, sera gazı emisyonları ve havacılığa özgü karbonsuzlaştırma uygulamaları temalarında yoğunlaşmaktadır. Buna karşılık karbon açıklama ve raporlama, düzenleyici çerçeveler ve karbon piyasaları temalarındaki anahtar kelimeler raporlarda daha düşük sıklıkta yer almıştır. Ayrıca 2020–2024 döneminde karbonla ilişkili anahtar kelimelerin toplam sıklığında belirgin bir artış eğilimi görülmüştür. Ülke düzeyindeki analizlerde net sıfır hedefi koyan ülkelerde faaliyet gösteren havayolu firmalarının karbon açıklama puanı ve yoğunluk endeksi değerlerinin daha yüksek olduğu belirlenmiştir. Çalışma havayolu sektöründe karbon açıklamalarının tematik görünümünü ortaya koyarak literatüre katkı sunmaktadır.

Anahtar Kelimeler

• Karbon emisyonu
• karbon raporlaması
• içerik analizi
• havayolu sektörü
• sürdürülebilirlik

Destekleyen Kurum

Söz konusu değildir.

Etik Beyan

Çalışmanın niteliği gereği etik kurul izni alınmamıştır. Bu makale araştırma ve yayın etiği standartlarını karşılamaktadır.

Teşekkür

Söz konusu değildir.

Kaynakça

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