Assessment of Business Sustainability Reporting

This report evaluates the sustainability reporting of Qantas Airlines and Fly Emirates in the Australian market. It discusses their core business, difference in dealing range of issues, sustainable development goals, sustainability phase, and the value of the social report.

Running Head: BUSINESS, SOCIETY AND THE PLANET
BUSINESS, SOCIETY AND THE PLANET
Name of the Student:
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Table of Contents
Part A: Assessment of Business Sustainability Reporting..............................................................2
Introduction......................................................................................................................................2
Core business of the companies.......................................................................................................2
Difference in dealing range of issues...............................................................................................3
Sustainable development goals........................................................................................................4
Sustainability phase.........................................................................................................................5
Value of the social report.................................................................................................................6
Personal reflection...........................................................................................................................7
Conclusion.......................................................................................................................................8
Reference.......................................................................................................................................10

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Part A: Assessment of Business Sustainability Reporting
Introduction
Sustainability is identified as an important aspect for the business organisations in order
to gain a strategic advantage in the competitive market (Braam et al., 2016). In this regard, it can
be stated that the international airlines industry is highly volatile and full of competitiveness due
to existence of a number of big companies. Therefore, the airlines companies are strictly
focusing on their sustainability reports so that it will increase brand value and maximisation of
customers. In this regard, this report is going to evaluate the sustainability reporting of two
different airlines companies namely Qantas Airlines and Fly Emirates operated in the Australian
market.
Core business of the companies
Both the companies are belonged to the airlines industry of Australia. Qantas has its
origin in Australia though Fly Emirates does not belong to Australia. However, the presence of
Fly Emirates in the Australian air is commendable. Therefore, a strong competitiveness between
the two airlines company is clearly visible in the Australian market. Therefore, it can be stated
that both the organisation is trying to facilitate a unique organisational value in the context of
maximising customers.
The core vision of Qantas Airways can be found in its sustainability report where the
company is trying to set firm goal for achieving competitive advantage in the Australian market.
Based on this understanding, it can be stated there are long range of sustainability aims that

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Qantas is willing to meet in the form of energy consumption, minimise water usage and reducing
waste. The objectives are set for the financial year of 2020 (qantas.com, 2019). By this period of
time Qantas is set its objective to improve fuel efficiency up to 1.5% each year with reducing the
current net emission up to an overwhelming rate of 50% within the next 50 years.
On the other hand, Fly Emirates is also projecting its environmental sustainability
objectives by putting great deal of concern over the energy consumption and the role of the
organisation to facilitate a unique measure that can contribute to procure a good waste
management practice. Henceforth, initiating energy efficiency projects like installing light
emitting lighting in the hangars helps the company to save 237 megawatts hour of electricity per
month (Cdn.ek.aero, 2017). On the other hand, it can be seen that the airlines company is using
sustainably made blankets in the economy class where the blankets are made of 28 used plastic
bottles. By this measure, Fly Emirates is trying to set an example of sustainable business practice
in Australian market.
Difference in dealing range of issues
From the point of view, of the structure of the sustainability report, it can be stated that
both Qantas Airways and Fly Emirates follow a unique and detailed approach so that all their
mission and visions can reach to the customers and the customers can understand the weightage
of the measures that those organisations are taken in order to safeguard the environment and
society as well. Based on this research, it can be stated that Qantas is following a very lucid and
transparent structure of its sustainability report that comprised of both the initiatives that the
organisation have made towards society and environment. On the other hand, Fly Emirates

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focused on a rigid but scientific mode of sustainability reporting with the help of the GRI
standards which is mentioned by United Nations also.
Therefore, there are obviously a number of strengths and weaknesses can be seen in the
context of the sustainability reporting of both the companies. For Qantas, it is a significant facet
that the sustainability report holds enough data and information that can elucidate the intention
and motive of the organisation to render a good sustainability around the market. Whereas lack
of focusing on any particular sustainability reporting standard makes the report less professional.
As Kaspereit and Lopatta (2016) opined that GRI standard is highly important for the business
companies in order to make a professional sustainable reporting practice.
On the other hand, for Fly Emirates, it can be stated that the organisation definitely has a
professional sustainability reporting practice with the help of GRI standard. It is considered to be
a strength that the sustainability reporting of Fly Emirates is followed. However, the organisation
fails to mention future objectives of sustainability that can reveal the motive and plan of the
organisation to facilitate a good sustainability reporting.
Sustainable development goals
There are six potential sustainability goals that both the organisation should focus in
order to bring effectiveness into the organisational sustainability framework. In this regard, it can
be stated that the goals are identified as Goal 3- Good health and wellbeing, Goal5: gender
equality, Goal 7- affordable and clean energy, Goal 12- responsible consumption and production,
Goal 13- Climate action and Goal 17- Partnership for goals (undp.org, 2019). All these goals are
ventilated in the United Nations Sustainable Development Goals program and are entitled to
procure an effective and advantageous situation for the future environment. One of the important

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aspect of this sustainable goals is to user a new world where the communities and environment
can live sustainably. Moreover, SDGs also compels the business organisations to take adequate
responsibilities towards the world and implement effective measure so that the communities and
the environment can get benefit.
Based on this understanding, Qantas Airways is focusing on primarily on the sustainable
goals of good health, responsible for consumption and production, climate action. It is also
resonated within the sustainability report where the organisation is going to focus on the deep
insights into the sustainability measures by setting targets within the period of 2020. It is
definitely a unique aspect for the organisation to ensure sustainability within the environment.
On the other hand, Fly Emirates also emphasises on many sustainable development goals such as
Goal 9, 13, 11, 7, 12, 14 and 15 (Cdn.ek.aero, 2017). Those goals are definitely helped the
organisation to facilitate a unique measure in the course of developing effective organisational
practice and facilitate sustainability in community and environmental aspect of the organisation.
Sustainability phase
According to Griffiths, Benn and Dunphy (2007) there are certainly a range of stages of
organisational sustainability that the business enterprises belonged to. The argument connoted
that there are six phases in terms of rejection, non-response, compliance, efficiency, proactivity
and sustaining organisation (Mustapha, Manan & Alwi, 2017). In this regard, this section is
trying to highlight the CSR phase that Fly Emirates and Qantas airways are respectively
associated with.
As far as Qantas Airways is concerned, the organisational sustainability or the CSR
management of the organisation is belonged to the efficiency phase of sustainability. There are

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number of significant aspects and notions that denotes the position of Qantas into the efficiency
phase. It can be stated that the airlines company is focusing on its sustainability reporting and
willing to avoid any kind of risks in the course of establishing sustainability (qantas.com., 2019).
In response to this, the organisation also facilitates a range of practices in the form of reducing
the energy consumption and facilitating a waste management practice so that an environmental
balance can be implemented. However, there are also engagement and efficiency that the
sustainability report of Qantas Airways is provided where it can be seen that the management
and employees are putting great deal of respect to the sustainability report in addition with
focusing on the people.
On the other hand, Fly Emirates is focusing on a proactive approach towards sustainable
development. The sustainable activities of the organisation can also be justified by its sustainable
development goals and strategic measures. Stakeholders’ management is also identified as an
important aspect for the business organisations to facilitate a proactive organisational
sustainability. For example, biodiversity and air quality emission are significant aspects that Fly
Emirates emphasises. The SDG goals prescribed by United Nations are also illustrated into the
sustainability report so that the role of the organisation sustainability can be identified properly.
Value of the social report
According to Maas, Schaltegger and Crutzen (2016) the purpose of developing a
sustainability report is to set guidelines and objectives that the organisation is maintained to
execute an effective sustainable reporting. In this context, it can be stated that the role of the
organisation is to put great deal of thrust on its existing mission and visions and aligned it with
sustainable development goals. As far as Qantas Airlines is concerned, the company strictly

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follows its mission and vision. The mission of the company is to facilitate best services to the
people or the customers in the competitive market. It is definitely associated with the
sustainability practice of Qantas Airlines where the environmental and social considerations are
played important roles. Therefore, it is clearly stated that the social report or the sustainability
report portrays a clear image of the responsibility and motive of the organisation to facilitate
better practice to its customers with quality and efficiency.
On the other hand, the mission of Fly Emirates is to focus on the global recognition
through its better services and facilities to the customers. As one of the leading organisation, Fly
Emirates is willing to influence the global market through its benevolent business attitude and
fair business practice. Henceforth, the sustainability reporting is considered to be an integral part
for the company in order to achieve the objectives and fulfil the visions effectively. In this
regard, there are several community engagement practice and eco-friendly measures that Fly
Emirates has been taken in order to increase its brand value. Lozano, Nummert and Ceulemans
(2016) opined that the sustainability practice by the business organisations is driven by the
motive of generating a brand awareness so that it will provide adequate measure for the
organisation to gain strategic advantages in the market. Henceforth, the social report is definitely
an important aspect for Fly Emirates to gain international recognition.
Personal reflection
I would like to say that there are more extensive practice that Fly Emirates is followed in
course of establishing sustainable reporting in compare to Qantas. There are plenty of important
aspects that Fly Emirates is practiced and I presume those measures help the organisation to set a
proactive approach. For instance, the use of GRI standards is significantly helps the company to

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set a good sustainable reporting practice. On the other hand, attaching the SDG framework of
United Nations directly also helps the organisation to sustainability measures with rationality and
reliability. The SDG framework directs Fly Emirates to grasp different approaches and activities
that a sustainability measure should follow and based on this perception the organisation is trying
to take necessary steps to make a balance in environment and take concerned steps towards
society. I must say the transparency and easy to understand approach of the sustainability
reporting of Fly Emirates makes it effective for the organisation to achieve its business
objectives like becoming a leading airlines company in the international platform.
On the other hand, I presume the sustainability reporting of Qantas Airlines is also up to
the mark where the role of the organisation is to deliver an effective sustainability reporting
putting thrust on the upcoming objectives of facilitating a futuristic sustainability practice.
Moreover, in course of analysing the sustainable reporting of Qantas I come to know about
different targets that the company is planned to achieve in the form of energy efficiency and
reduction of waste. Therefore, it can be stated that the company indirectly follows the SDG
framework of United Nations but reporting standard is not as good as Fly Emirates.
Conclusion
Based on the above discussion, it can be stated that sustainability reporting has a great
deal of importance in the healthy business practice of the companies. The report helps to develop
a clear understanding of the motives and measures that the business companies should follow.
However, the structure and the proactive nature of the enterprises makes it better than other
companies. In case of comparing the social reporting of Fly Emirates and Qantas Airlines the
same facets are erected that identified. The review on sustainability reporting of both the

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companies, it can be stated that Fly Emirates holds more capability and proficiency in addressing
the social reporting in compare to Qantas Airlines.

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Reference
Braam, G. J., de Weerd, L. U., Hauck, M., & Huijbregts, M. A. (2016). Determinants of
corporate environmental reporting: The importance of environmental performance and
assurance. Journal of cleaner production, 129, 724-734.
Cdn.ek.aero. (2017). THE EMIRATES GROUP ENVIRONMENTAL REPORT 2016-17.
Retrieved 5 September 2019, from
https://cdn.ek.aero/downloads/ek/pdfs/environment/Environment-Report-2016-17.pdf
Griffiths, A., Benn, S., & Dunphy, D. (2007). Organizational Change for Corporate
Sustainability: A Guide for Leaders and Change Agents of the Future.
Kaspereit, T., & Lopatta, K. (2016). The value relevance of SAM's corporate sustainability
ranking and GRI sustainability reporting in the E uropean stock markets. Business Ethics:
A European Review, 25(1), 1-24.
Lozano, R., Nummert, B., & Ceulemans, K. (2016). Elucidating the relationship between
sustainability reporting and organisational change management for sustainability. Journal
of cleaner production, 125, 168-188.
Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment,
management accounting, control, and reporting. Journal of Cleaner Production, 136,
237-248.

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Mustapha, M. A., Manan, Z. A., & Alwi, S. R. W. (2017). Sustainable Green Management
System (SGMS)–An integrated approach towards organisational sustainability. Journal
of cleaner production, 146, 158-172.
qantas.com. (2019). OUR COMMITMENT TO ENVIRONMENTAL SUSTAINABILITY.
Retrieved 5 September 2019, from
https://www.qantas.com/infodetail/about/environment/our-commitment-to-
environmental-sustainability.pdf
undp.org. (2019). Sustainable Development Goals | UNDP. Retrieved 5 September 2019, from
https://www.undp.org/content/undp/en/home/sustainable-development-goals.html