ABSTRACT

This case can be used in any tourism course that addresses the issue of the airline industry, its impact on the environment, corporate environmental reporting, or environmental indicators. It could also be used to build on the students’prior knowledge regarding financial (external) or internal auditing to discuss the status of attestation of environmental reports by third parties. If students have prior knowledge of financial accounting, the case can be used to compare the environmental reporting process to the financial reporting process. If students do not have prior knowledge of financial accounting, the case is flexible enough to accomplish other objectives.