Framing sustainability in CEOs’ letters. Informativity vs. accessibility
In recent years, the aviation industry has transformed its approach to carbon emissions disclosures due to public scrutiny and regulatory pressures. This study analyzes letters from CEOs of selected airlines in 2019 and 2021, employing appraisal theory to explore shifts in messaging strategies. The analysis reveals that while 2019 communications emphasized economic considerations, by 2021, a more ethical approach emerged, with increased use of terms like “sustainability”, “concern”, and “regulation”. This shift reflects a growing awareness of moral responsibility regarding environmental impact. However, the focus on ethical language raises questions about clarity and accessibility for stakeholders. Organizations must prioritize transparent, relevant communication to build trust, as vague language can foster skepticism about corporate commitments, highlighting the need for balanced, objective reporting in sustainability efforts.
Publication Details
- Journal
- IRIS UNIMORE (University of Modena and Reggio Emilia)
- Published
- 2025-01-01
- Primary Topic
- Corporate Social Responsibility Reporting
- Type
- article
- Field-Weighted Citation Impact
- 0.00