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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 26 Sayı: 79

MATERIALITY AND DOUBLE MATERIALITY IN EUROPEAN UNION AVIATION SECTOR SUSTAINABILITY REPORTING

AVRUPA BİRLİĞİ HAVACILIK SEKTÖRÜ SÜRDÜRÜLEBİLİRLİK RAPORLAMALARINDA ÖNEMLİLİK VE ÇİFTE ÖNEMLİLİK

Beyhan Marşap(ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ)0000-0003-2139-7169
Bilge Leyli Demirel(YALOVA ÜNİVERSİTESİ)0000-0002-8807-4631
Ayşenur Tarakcıoğlu Altınay(UŞAK ÜNİVERSİTESİ)0000-0001-6963-2346
Pages
357–382
Publication Date
2026-09-22
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The findings reveal that awareness of double materiality has increased at a conceptual level, but has not been fully reflected in practice, partly due to delays.

📌 3 Key Takeaways

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Objective & Hypothesis:This study aims to analyse materiality and double materiality assessments in the sustainability reports of airlines with 1,000 or more employees operating in the aviation sector within the framework of European Union legislation.
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Key Findings & Data:The reason for selecting airlines with 1,000 or more employees is that the number of employees is used as an important threshold when determining "which companies will be subject to reporting obligations" under the EU's Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standard (ESRS), which has been made compatible with it.
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Conclusion & Impact:The findings reveal that awareness of double materiality has increased at a conceptual level, but has not been fully reflected in practice, partly due to delays.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Havacılık sektörü · önemlilik · çifte önemlilik

Abstract

This study aims to analyse materiality and double materiality assessments in the sustainability reports of airlines with 1,000 or more employees operating in the aviation sector within the framework of European Union legislation. The reason for selecting airlines with 1,000 or more employees is that the number of employees is used as an important threshold when determining "which companies will be subject to reporting obligations" under the EU's Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standard (ESRS), which has been made compatible with it. The 1,000-employee threshold is a limit used in EU legislation to indicate a company's size and the significance of its sustainability impacts. This threshold aims to ensure that ESRS obligations are first applied to large-scale companies and then extended to smaller-scale companies. A qualitative content analysis method was used in the study. The findings reveal that awareness of double materiality has increased at a conceptual level, but has not been fully reflected in practice, partly due to delays.

Özet

Bu çalışma, Avrupa Birliği Mevzuatı çerçevesinde havacılık sektöründe faaliyet gösteren 1000 ve üstü çalışana sahip havayolu şirketlerinin sürdürülebilirlik raporlarında önemlilik ve çifte önemlilik değerlendirmelerini analiz etmeyi amaçlamaktadır. Çalışmada 1000 ve üstü çalışana sahip havayolu şirketlerinin seçilme nedeni, Avrupa Birliği’nin (AB) Kurumsal Sürdürülebilirlik Raporlama Direktifi (CSRD) ve bununla uyumlu hale getirilen Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS) kapsamında hangi şirketlerin raporlama yükümlülüğü altında olacağı belirlenirken çalışan sayısının önemli bir eşik olarak kullanılmasıdır. 1000 çalışan eşiği, AB mevzuatında şirketin büyüklüğünü ve sürdürülebilirlik etkilerinin önem düzeyini göstermek için kullanılan bir sınırdır. Bu eşik, ESRS yükümlülüklerinin önce büyük ölçekli şirketlere uygulanmasını, ardından daha küçük ölçekli şirketlere yayılmasını sağlamayı amaçlamaktadır. Çalışmada nitel içerik analizi yöntemi kullanılmıştır. Bulgular, çifte önemliliğin kavramsal düzeyde farkındalığının arttığını ancak ertelemelerin de etkisiyle uygulamaya tam olarak yansımadığını ortaya koymaktadır.

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Cite This Article

Marşap, B., Demirel, B. L., Altınay, A. T. (2026). MATERIALITY AND DOUBLE MATERIALITY IN EUROPEAN UNION AVIATION SECTOR SUSTAINABILITY REPORTING. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 357–382. https://doi.org/10.55322/mdbakis.1918229

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