Research Article
BibTex RIS Cite

Sürdürülebilirlik Raporlarının Kurumsal İmaj Oluşturmaya Etkisi: Türk Hava Yolları ve Pegasus Havayolları'nın Karşılaştırmalı Analizi

Year 2025, Volume: 17 Issue: 4, 221 - 230, 30.12.2025

Mehmet Ayrancı

https://doi.org/10.52791/aksarayiibd.1667007

Abstract

Bu çalışmanın temel amacı, Türkiye’nin önde gelen iki havayolu şirketi olan Türk Hava Yolları (THY) ve Pegasus Havayolları’nın sürdürülebilirlik raporlarının, kurumsal imaj oluşturma süreçlerindeki rolünü karşılaştırmalı olarak incelemektir. Bu doğrultuda, her iki şirketin 2021–2023 yılları arasındaki sürdürülebilirlik raporları nitel araştırma yöntemiyle, içerik analizi tekniği kullanılarak analiz edilmiştir. Bulgular, çevresel sürdürülebilirlik açısından THY'nin filo modernizasyonu ve yakıt verimliliği gibi teknik çözümlerle öne çıktığını, Pegasus Havayolları’nın ise karbon azaltımı gibi şeffaflık odaklı hedeflere ağırlık verdiğini ortaya koymuştur. Sosyal sürdürülebilirlik alanında Pegasus Havayolları, toplumsal cinsiyet eşitliği ve çalışan katılımına yoğunlaşırken; THY daha geleneksel sosyal sorumluluk projelerine öncelik vermektedir. Kurumsal yönetişim ve şeffaflık açısından THY daha geniş ve detaylı raporlama yaparken, Pegasus Havayolları daha sade bir yönetişim anlayışı sergilemektedir. Sonuç olarak, şirketlerin sürdürülebilirlik raporlarının kurumsal imaj yönetiminde stratejik bir iletişim aracı olarak kullanıldığı görülmüş ve raporların içeriğinin, şirketlerin farklı hedef kitlelerine yönelik imaj oluşturma stratejilerini doğrudan etkilediği sonucuna varılmıştır.

Keywords

Sürdürülebilirlik Raporlaması Kurumsal İmaj Havacılık Yönetimi Türk Hava Yolları Pegasus Hava Yolları

References

  • Amankwah-Amoah, J. (2020). Stepping up and stepping out of COVID-19: New challenges for environmental sustainability policies in the global airline industry. Journal of Cleaner Production, 271, 123000. https://doi.org/10.1016/j.jclepro.2020.123000
  • Barutçu, S. B., & Çolakoğlu, Ü. (2024). Havayolu taşımacılığında sürdürülebilirlik analizi; Türkiye. Journal of Travel and Tourism Research, 24(24), 106-124. https://dergipark.org.tr/tr/download/article-file/3976221
  • Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
  • Brønn, P. S., & Vidaver-Cohen, D. (2009). Corporate motives for social initiative: Legitimacy, sustainability, or the bottom line? Journal of Business Ethics, 87(1), 91–109. https://doi.org/10.1007/s10551-008-9795-z
  • Chen, X. R., Zhang, S. H., Yu, S. R., Dong, C. Y., He, S. W., & Ling, H. C. (2024). The impact of airline continuity behavior and corporate image on consumers’ purchase intentions: Brand loyalty as a moderating variable. International Journal of Engineering, Business and Management. https://doi.org/10.22161/ijebm.8.2.4
  • Dangelico, R. M., & Vocalelli, D. (2017). “Green Marketing”: An analysis of definitions, strategy steps, and tools through a systematic review of the literature. Journal of Cleaner Production, 165, 1263–1279. https://doi.org/10.1016/j.jclepro.2017.07.184
  • Demirkan, H., Spohrer, J., & Welser, J. (2016). Digital innovation and strategic transformation. IT Professional, 18(6), 14–18. https://doi.org/10.1109/MITP.2016.115
  • Diehl, T., & Knauß, R. (2018). Transparency through CSR reporting—the case of Stuttgart Airport. NachhaltigkeitsManagementForum, 26(1), 113–121. https://doi.org/10.1007/S00550-018-0478-7
  • Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.1287/mnsc.2014.1984
  • Fatma, M., Rahman, Z., & Khan, I. (2015). Building company reputation and brand equity through CSR: The mediating role of trust. International Journal of Bank Marketing, 33(6), 840–856. https://doi.org/10.1108/IJBM-11-2014-0166
  • Feng, Z. (2025). ESG risk assessment in the aviation industry: A comparative analysis of Airbus, Boeing, and Bombardier's financial and sustainability strategies. Advances in Economics, Management and Political Sciences. https://doi.org/10.54254/2754-1169/2024.19424
  • Fombrun, C. J., & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233–258. https://doi.org/10.5465/256324
  • Gössling, S., & Upham, P. (Eds.). (2009). Climate change and aviation: Issues, challenges and solutions. Earthscan. https://doi.org/10.4324/9781849770774
  • Herremans, I. M., & Nazari, J. A. (2016). Sustainability reporting and its impact on firm reputation and performance. Journal of Management Accounting Research, 28(2), 103–124. https://doi.org/10.2308/jmar-51426
  • Johansson, E. (2021). Neutralising responsibility: A critical analysis of an airline’s climate disclosures. https://doi.org/10.34190/IRT.21.114
  • Johansson, E. (2022). Analysis of sustainability reporting practices of the global airline industry. International Conference on Tourism Research. https://doi.org/10.34190/ictr.15.1.234
  • Johansson, E. (2024). Bridging the gap between legitimacy and neutralisation strategies in sustainability reporting. International Conference on Tourism Research. https://doi.org/10.34190/ictr.7.1.2075
  • Kılıç, M., & Kuzey, C. (2018). Kurumsal yönetim, sürdürülebilirlik performansı ve finansal performans ilişkisi: BIST şirketleri üzerine bir araştırma. Muhasebe ve Finansman Dergisi, 77, 81–98. https://doi.org/10.25095/mufad.396013
  • Kolcu, M., & Gök, S. (2022). Havayolu şirketlerinin sürdürülebilirlik raporları üzerine karşılaştırmalı bir analiz. Yönetim ve Ekonomi Araştırmaları Dergisi, 20(3), 534–553. https://doi.org/10.11611/yead.1135982
  • Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78. https://doi.org/10.1016/j.cpa.2014.10.003
  • Peeters, P., Bouwer, J., Bongaerts, R., & Eijgelaar, E. (2019). Airlines and corporate responsibility: Issues and challenges. In CSR, Sustainability, Ethics & Governance. https://doi.org/10.1007/978-3-030-15624-4_10
  • Pegasus Havayolları. (2021). 2021 Kurumsal sürdürülebilirlik raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Pegasus Havayolları. (2022). 2022 Kurumsal Sürdürülebilirlik Raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Pegasus Havayolları. (2023). 2023 Kurumsal Sürdürülebilirlik Raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Petrova, P. (2024). Accounting for impacts: Exploring sustainability reporting in Bulgarian companies under the CSRD. Proceedings of the International Conference on Business Excellence, 18, 2172–2182. https://doi.org/10.2478/picbe-2024-0182
  • Pratama, I. W. B. A., & Ardiana, P. A. (2024). Visual representation in sustainability reports: Impact on public perception of corporate social and environmental reputation. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2024.v34.i10.p03
  • Raghupathi, V., & Raghupathi, W. (2019). Corporate sustainability reporting and disclosure on the web. Information Resources Management Journal. https://doi.org/10.4018/IRMJ.2019010101
  • Rüger, M., & Maertens, S. (2022). The content scope of airline sustainability reporting according to the GRI standards—An assessment for Europe’s five largest airline groups. Administrative Sciences. https://doi.org/10.3390/admsci13010010
  • Selimoğlu, S. K., & Çalışkan, A. (2018). Sustainability reporting in airlines industry: Evidence from Turkey. International Journal of Sustainable Aviation, 4(2), 114. https://doi.org/10.1504/IJSA.2018.10015445
  • Sorsa, K., & Bona-Sánchez, C. (2024). Corporate social responsibility trends in the airline industry: A bibliometric analysis. Sustainability. https://doi.org/10.3390/su16072709
  • Taskinsoy, J., & Uyar, A. (2017). Sustainability reporting in the airline industry: The case of Turkish Airlines. Political Economy - Development: Environment eJournal. https://doi.org/10.2139/ssrn.3274886
  • Taskinsoy, J., & Uyar, A. (2017). Sustainability reporting in the airline industry: The case of Turkish Airlines. https://doi.org/10.2139/ssrn.3274886
  • Thanh, H. P., & Anh, T. H. (2023). The mediating impact of airlines’ image in relation of corporate social responsibility and customers’ loyalty. Cogent Business & Management, 10. https://doi.org/10.1080/23311975.2023.2188641
  • Turkish Airlines. (t.y.). Sürdürülebilirlik. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2021). 2021 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2022). 2022 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2023). 2023 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Zięba, M., & Johansson, E. (2022). Sustainability reporting in the airline industry: Current literature and future research avenues. Transportation Research Part D: Transport and Environment, 103, 103133. https://doi.org/10.1016/j.trd.2021.103133

The Impact of Sustainability Reports on Corporate Image Building: A Comparative Analysis of Turkish Airlines and Pegasus Airlines

Year 2025, Volume: 17 Issue: 4, 221 - 230, 30.12.2025

Mehmet Ayrancı

https://doi.org/10.52791/aksarayiibd.1667007

Abstract

The main purpose of this study is to comparatively analyze the role of sustainability reports of Turkish Airlines (THY) and Pegasus Airlines, two leading airline companies in Turkey, in the formation of corporate image. For this purpose, the sustainability reports of both airlines covering the years 2021–2023 were examined using qualitative content analysis methodology. The findings reveal that in terms of environmental sustainability, Turkish Airlines emphasizes technical solutions such as fleet modernization and fuel efficiency, whereas Pegasus Airlines focuses on transparency-oriented objectives such as carbon footprint reduction. Regarding social sustainability, Pegasus Airlines prioritizes gender equality and employee engagement initiatives, while Turkish Airlines concentrates on more traditional social responsibility projects. In terms of corporate governance and transparency, Turkish Airlines provides more extensive and detailed reporting, whereas Pegasus Airlines adopts a simpler governance approach. Consequently, sustainability reports are strategically utilized by both airlines as communication tools for corporate image management, demonstrating that the content of these reports directly influences their image-building strategies tailored to different stakeholder groups.

Keywords

Sustainability Reporting Corporate Image Aviation Managemen Turkish Airlines Pegasus Airlines

References

  • Amankwah-Amoah, J. (2020). Stepping up and stepping out of COVID-19: New challenges for environmental sustainability policies in the global airline industry. Journal of Cleaner Production, 271, 123000. https://doi.org/10.1016/j.jclepro.2020.123000
  • Barutçu, S. B., & Çolakoğlu, Ü. (2024). Havayolu taşımacılığında sürdürülebilirlik analizi; Türkiye. Journal of Travel and Tourism Research, 24(24), 106-124. https://dergipark.org.tr/tr/download/article-file/3976221
  • Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
  • Brønn, P. S., & Vidaver-Cohen, D. (2009). Corporate motives for social initiative: Legitimacy, sustainability, or the bottom line? Journal of Business Ethics, 87(1), 91–109. https://doi.org/10.1007/s10551-008-9795-z
  • Chen, X. R., Zhang, S. H., Yu, S. R., Dong, C. Y., He, S. W., & Ling, H. C. (2024). The impact of airline continuity behavior and corporate image on consumers’ purchase intentions: Brand loyalty as a moderating variable. International Journal of Engineering, Business and Management. https://doi.org/10.22161/ijebm.8.2.4
  • Dangelico, R. M., & Vocalelli, D. (2017). “Green Marketing”: An analysis of definitions, strategy steps, and tools through a systematic review of the literature. Journal of Cleaner Production, 165, 1263–1279. https://doi.org/10.1016/j.jclepro.2017.07.184
  • Demirkan, H., Spohrer, J., & Welser, J. (2016). Digital innovation and strategic transformation. IT Professional, 18(6), 14–18. https://doi.org/10.1109/MITP.2016.115
  • Diehl, T., & Knauß, R. (2018). Transparency through CSR reporting—the case of Stuttgart Airport. NachhaltigkeitsManagementForum, 26(1), 113–121. https://doi.org/10.1007/S00550-018-0478-7
  • Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.1287/mnsc.2014.1984
  • Fatma, M., Rahman, Z., & Khan, I. (2015). Building company reputation and brand equity through CSR: The mediating role of trust. International Journal of Bank Marketing, 33(6), 840–856. https://doi.org/10.1108/IJBM-11-2014-0166
  • Feng, Z. (2025). ESG risk assessment in the aviation industry: A comparative analysis of Airbus, Boeing, and Bombardier's financial and sustainability strategies. Advances in Economics, Management and Political Sciences. https://doi.org/10.54254/2754-1169/2024.19424
  • Fombrun, C. J., & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233–258. https://doi.org/10.5465/256324
  • Gössling, S., & Upham, P. (Eds.). (2009). Climate change and aviation: Issues, challenges and solutions. Earthscan. https://doi.org/10.4324/9781849770774
  • Herremans, I. M., & Nazari, J. A. (2016). Sustainability reporting and its impact on firm reputation and performance. Journal of Management Accounting Research, 28(2), 103–124. https://doi.org/10.2308/jmar-51426
  • Johansson, E. (2021). Neutralising responsibility: A critical analysis of an airline’s climate disclosures. https://doi.org/10.34190/IRT.21.114
  • Johansson, E. (2022). Analysis of sustainability reporting practices of the global airline industry. International Conference on Tourism Research. https://doi.org/10.34190/ictr.15.1.234
  • Johansson, E. (2024). Bridging the gap between legitimacy and neutralisation strategies in sustainability reporting. International Conference on Tourism Research. https://doi.org/10.34190/ictr.7.1.2075
  • Kılıç, M., & Kuzey, C. (2018). Kurumsal yönetim, sürdürülebilirlik performansı ve finansal performans ilişkisi: BIST şirketleri üzerine bir araştırma. Muhasebe ve Finansman Dergisi, 77, 81–98. https://doi.org/10.25095/mufad.396013
  • Kolcu, M., & Gök, S. (2022). Havayolu şirketlerinin sürdürülebilirlik raporları üzerine karşılaştırmalı bir analiz. Yönetim ve Ekonomi Araştırmaları Dergisi, 20(3), 534–553. https://doi.org/10.11611/yead.1135982
  • Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78. https://doi.org/10.1016/j.cpa.2014.10.003
  • Peeters, P., Bouwer, J., Bongaerts, R., & Eijgelaar, E. (2019). Airlines and corporate responsibility: Issues and challenges. In CSR, Sustainability, Ethics & Governance. https://doi.org/10.1007/978-3-030-15624-4_10
  • Pegasus Havayolları. (2021). 2021 Kurumsal sürdürülebilirlik raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Pegasus Havayolları. (2022). 2022 Kurumsal Sürdürülebilirlik Raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Pegasus Havayolları. (2023). 2023 Kurumsal Sürdürülebilirlik Raporu. Pegasus Havayolları Kurumsal Yayınları. Erişim adresi: https://www.flypgs.com/surdurulebilirlik
  • Petrova, P. (2024). Accounting for impacts: Exploring sustainability reporting in Bulgarian companies under the CSRD. Proceedings of the International Conference on Business Excellence, 18, 2172–2182. https://doi.org/10.2478/picbe-2024-0182
  • Pratama, I. W. B. A., & Ardiana, P. A. (2024). Visual representation in sustainability reports: Impact on public perception of corporate social and environmental reputation. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2024.v34.i10.p03
  • Raghupathi, V., & Raghupathi, W. (2019). Corporate sustainability reporting and disclosure on the web. Information Resources Management Journal. https://doi.org/10.4018/IRMJ.2019010101
  • Rüger, M., & Maertens, S. (2022). The content scope of airline sustainability reporting according to the GRI standards—An assessment for Europe’s five largest airline groups. Administrative Sciences. https://doi.org/10.3390/admsci13010010
  • Selimoğlu, S. K., & Çalışkan, A. (2018). Sustainability reporting in airlines industry: Evidence from Turkey. International Journal of Sustainable Aviation, 4(2), 114. https://doi.org/10.1504/IJSA.2018.10015445
  • Sorsa, K., & Bona-Sánchez, C. (2024). Corporate social responsibility trends in the airline industry: A bibliometric analysis. Sustainability. https://doi.org/10.3390/su16072709
  • Taskinsoy, J., & Uyar, A. (2017). Sustainability reporting in the airline industry: The case of Turkish Airlines. Political Economy - Development: Environment eJournal. https://doi.org/10.2139/ssrn.3274886
  • Taskinsoy, J., & Uyar, A. (2017). Sustainability reporting in the airline industry: The case of Turkish Airlines. https://doi.org/10.2139/ssrn.3274886
  • Thanh, H. P., & Anh, T. H. (2023). The mediating impact of airlines’ image in relation of corporate social responsibility and customers’ loyalty. Cogent Business & Management, 10. https://doi.org/10.1080/23311975.2023.2188641
  • Turkish Airlines. (t.y.). Sürdürülebilirlik. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2021). 2021 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2022). 2022 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Türk Hava Yolları. (2023). 2023 Sürdürülebilirlik Raporu. Türk Hava Yolları Kurumsal Yayınları. Erişim adresi: https://investor.turkishairlines.com/tr/kurumsal-yonetim/surdurulebilirlik
  • Zięba, M., & Johansson, E. (2022). Sustainability reporting in the airline industry: Current literature and future research avenues. Transportation Research Part D: Transport and Environment, 103, 103133. https://doi.org/10.1016/j.trd.2021.103133
There are 38 citations in total.

Details

Primary Language Turkish
Subjects Business Systems in Context (Other)
Journal Section Research Article
Authors

Mehmet Ayrancı 0009-0003-8502-0501

Submission Date March 27, 2025
Acceptance Date October 3, 2025
Publication Date December 30, 2025
Published in Issue Year 2025 Volume: 17 Issue: 4

Cite

APA Ayrancı, M. (2025). Sürdürülebilirlik Raporlarının Kurumsal İmaj Oluşturmaya Etkisi: Türk Hava Yolları ve Pegasus Havayolları’nın Karşılaştırmalı Analizi. Aksaray Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 17(4), 221-230. https://doi.org/10.52791/aksarayiibd.1667007