Intercontinental CSR reporting in the aviation industry: a specification curve analysis
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2024-07-09
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en
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This paper aims to provide more robustness to the paper by Yang et al. (2020). To effectuate this purpose, a specification curve analysis (SCA) was applied. Yang et al. (2020) examine the differences in intensity on economic, social, and environmental issues in airlines’ CSR reports. Furthermore, the study examines the differences between the regions EU and APEC with regard to CSR reporting. The original study by Yang et al. (2020) finds that economic issues are addressed more in CSR reports compared to environmental and social issues. No such difference was found between social and environmental issues, although literature does find a difference. Considering there is little literature on the combination of examining differences in intensity of CSR reports and between regions, it was opted that SCA was a highly appropriate form of analysis. SCA visualizes whether results remain consistent after adding model specifications. This paper found no support that model specifications were to change the original results. Nonetheless, it could be noted that the use of different methods should be considered cautiously as this may change results. This paper can provide deeper insights into industry-wide practices, show differences between regions, and inform more effective policy and management strategies.
Keywords: specification curve analysis (SCA), corporate social responsibility (CSR), aviation industry, GRI, EU, APEC
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Faculteit der Managementwetenschappen