Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers

• DOI: 10.1016/j.techfore.2022.121744
• Publication Date: 2022-05-20T22:54:42Z
• Authors: M Rosario Perello...; Raúl Rodríguez-Ro...; Juan-Jose Alfaro-...
• Keywords: Sustainability Reporting; Integrated reporting; Performance indicator; Linkage (software)

Social pressure has triggered companies to report their sustainable results. However, no clear methodology is available easily indicators directly related the Sustainable Development Goals (SDGs). This paper aims at analysing sustainability reports from automotive with manufacturing facilities in Europe that issued disclosures accordance Global Report Initiative framework. maps a classification of main metrics and frequency amongst leading car manufacturers reports. The usually disclosed are identified aspects covered. Consequently, Sustainability Drivers Key Performance Indicators (SDKPIs) for manufacturer sector highlighted, including relationship between them SDGs shown. On other hand, gaps reporting these SDKPIs indicated by considering coverage goals targets, as well current GRI metrics. work an early relevant provide framework analytics SDGs/GRI linkage what flows it. Moreover, it makes easier compare information disclosed. development would help harmonizing language used also contribute foster transparency, hence make efforts more visible.