A Comparative Study of the Reporting Approach for Corporate Social and Environmental Responsibility Between Iberia and Turkish Airlines

The aim of this study is to make a side-by-side comparison between the two flag carriers of Turkey and Spain on the method they use to communicate with the public on how they face the social and environmental problems and their responsibility toward the community. Two different frameworks for addressing CSR are analyzed, one based on the United Nations Sustainable Development Goals on the other based on Global Reporting Initiative standards; the reports taken into account were sustainability reports published during 2019, 2020, and 2021 by both companies. The results showed that Iberia, using the sustainable development goal method, published reports with less content and in general not very technical focusing more on social responsibility, unlike Turkish Airlines, which used the global reporting initiative method, publishing more technical reports; however, they used more infographics and images to make the display of the information more didactic. It is worth mentioning that Iberia didn’t outsource the redaction of the reports, whereas Turkish Airlines did it, being a debalancing factor in the quality and approach.