Environmental, social, and governance (ESG) reporting is the term used for a corporate disclosure framework that focuses on a reporting organization’s risks and means of mitigating issues with respect to environmental, social, and governance matters. While sustainability is a familiar concept to airports in the United States—with many having developed sustainability management or master plans, sustainability reports, and goals—ESG reporting is a new and rapidly evolving trend within the airport industry.
ACRP Web-Only Document 58: How New Corporate Environmental Standards Will Impact Airports, from TRB's Airport Cooperative Research Program, provides a high-level overview of how to approach developing an ESG report, but it is not intended to serve as a comprehensive guidebook. Rather, this white paper includes information to help airports as they determine the need and methods for preparing an ESG report, and where to find additional information. The report provides airport sponsors, including airport executive leadership, financial, legal, environmental, sustainability, communications, and public engagement professionals, with some foundational knowledge on ESG reporting.
National Research Council. 2023. How New Corporate Environmental Standards Will Impact Airports. Washington, DC: The National Academies Press. https://doi.org/10.17226/27398.
|2. Motivation for Reporting||6-10|
|3. ESG Reporting Frameworks||11-14|
|4. Regulatory and Legal Context||15-19|
|5. ESG Relationship to Existing Airport Sustainability Efforts and Risk Management||20-22|
|6. ESG Trends in the Aviation Industry||23-26|
|7. Considerations for Airport ESG Reporting||27-29|
|8. General Approach to Preparing an ESG Report||30-31|
|9. Additional Research Needs||32-32|
|10. Glossary of Terms||33-34|
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