Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry

摘要: Abstract Corporate social responsibility (CSR) has become a popular topic, as related research saliently suggests that CSR reporting positive impacts, including improving corporate reputation, achieving employee trust, and enhancing customers' satisfaction. Consequently, in the past few years, companies have increasingly begun to report their initiative outcomes, while majority struggles adopt similar initiatives. The presented herein investigates motivations barriers for outcomes by providing evidence from airline investigate this disparity. Data collected through survey confirmatory interviews indicates respondents believe government is most important reader (or customer) of reports. Similar other industries, reporting's major are reputation brand value, employees' awareness, communication with stakeholders, management systems, culture, market share, transparency government. An enhanced understanding motivators should assist policymakers company executives strategic decision-making regarding reporting, thereby contributing advancement toward sustainability.