Along with considering environmental, social and governance factors (commonly referred to as “ESG”) ESG ") Climate reporting was designed as a means of encouraging a shift towards more sustainable behaviour and highlighting the real impacts of companies’ behaviour. This is also supported by increasing awareness and shifting consumer preferences. It requires companies to detail what they are doing to mitigate climate risks, which in turn means that companies that fail to take action or do not do enough will face appropriate scrutiny.

Airlines are no exception. The aviation industry is constantly being lauded as “hard to decarbonize,” with many airlines being called out for failing to act on the climate crisis or for promoting unsustainable practices. As climate reporting extends to aviation, it is expected that airlines will need to have effective ESG plans and climate strategies in place. ( Inês Afonso Mousinho, Gabriella Mifsudová, lexology.com)