A study of environmental reporting : International Japanese Airlines

This study is a secondary data survey of results on the content of environmental reports in supporting tourism sustainability by examining environmental reports of three Japan-based airlines, All Nippon Airways, Japan Airline and Japan Air System. A modified report assessment model, containing 16 criteria, developed by Adams (1998, Environmental Accounting and Auditing Reporter, 3(3), pp. 4?6), was used in the analysis. It has been found that most of the elements were mentioned in those reports. Nevertheless, the definition about fuel efficiency in the environmental performance element is quite different and makes benchmarking a problem. An individual exemplary accomplishment of the airlines studied is also discussed. In addition, the categorization of waste is also diversified and some new reporting features have been identified. The purpose of this study is to highlight good practice of the airlines studied and make it a reference for airlines with slow development in environmental reporting, which helps to enrich the content of their reports.School of Hotel and Tourism Managemen