Critically evaluate whether, in your opinion, Air New Zealand is acting in a CSR manner and assess the quality of any CSR reporting by the entity against the qualitative characteristics of useful financial information.

What motivation is driving the CSR activities of the entity?

Were they taking social or environmental (or both) responsibility for their activities?

Who do they identify as their stakeholders and why? Who is excluded?

How well do any communications by the entity meet the characteristics of relevance and giving a faithful representation?