Case | HBS Case Collection | September 2010 (Revised December 2011)

Southwest Airlines One ReportTM

by Robert G. Eccles, Beiting Cheng and Susan Thyne

Abstract

In 2009, Southwest Airlines produced its first integrated annual report, the Southwest Airlines One Report, combing financial and nonfinancial performance information. This case examines Southwest's environmental and corporate social responsibility (CSR) reports produced in the two years preceding 2009 and follows the company's decision to transition to a new reporting format. Preparing for the 2010 report, the Southwest reporting team contemplates how to improve the One Report. The case also allows for debate on the future of integrated reporting, including its impact on internal management processes, integrated audits, and mandated nonfinancial reporting.

Keywords: Environmental Accounting; Financial Reporting; Integrated Corporate Reporting; Innovation and Invention; Corporate Social Responsibility and Impact; Environmental Sustainability; Air Transportation Industry; United States;

Citation:

Eccles, Robert G., Beiting Cheng, and Susan Thyne. "Southwest Airlines One ReportTM." Harvard Business School Case 411-042, September 2010. (Revised December 2011.)