Smart Information Management Systems and ESG Governance in aviation: Evidence from Taiwan
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The aviation industry confronts two primary challenges: achieving net-zero emissions and undergoing digital transformation. This study examines the role of Smart Information Management Systems (SIMS) as a governance intermediate in addressing sustainability strategy discrepancies between airports and airlines. A multi-criteria decision-making (MCDM) framework was utilised, incorporating the Fuzzy Delphi Method (FDM) and the Analytic Hierarchy Process (AHP). Data was gathered from 17 experts, averaging 15.6 years of experience, encompassing representatives from airlines (35.3%), airport authorities (23.5%), academia (17.6%), government policy departments (11.8%), and ESG specialists (11.8%). The research assesses governance maturity across six dimensions: data transparency, carbon monitoring, decision support, compliance governance, interdepartmental collaboration, and resource optimisation. The findings indicate a systemic "technical vs. institutional" disparity in governance capabilities: Airlines exhibit markedly greater maturity in data transparency (+55.26%) and resource optimisation (+34.52%), propelled by real-time operational agility. Airports demonstrate enhanced proficiency in decision support (+38.80%) and compliance and risk governance (+35.89%), indicating a regulation-focused institutional framework. This paper presents a comprehensive ESG–SIMS governance paradigm that clarifies the mediating function of digital technologies in enhancing data openness, decision-making agility, and governance resilience in the aviation sector.