Large European auto manufacturers are responsible for being at the forefront when the industryis advancing towards a more sustainable practice. However, there is a problem with assessing companies´ sustainability performance because it can be camouflaged through low-quality reporting, preventing stakeholders from scrutinizing companies’ commitment to sustainable development. Instead, a substantive reporting practice where companies show their actualsustainability performance through high-quality reporting is preferable. Nonetheless, existing research fails to explain the changes in sustainability reporting practices, as there is limited research focusing on European auto manufacturers and much of the research only covers one specific point in time. This thesis will investigate changes in the disclosure quality of 4 large European auto manufacturers over five years and answer how their sustainability reporting practices have changed by analyzing 20 sustainability reports through quantitative content analysis. The findings signal a move toward more substantive sustainability reporting where two companies significantly increased, and two had minor advancements. It indicates less camouflaging of sustainability performance which is crucial to promote sustainable development and provide incentives to transition towards sustainable practices. However, the information did not become more accurate, which caused concerns as auto manufacturers may have found other ways to camouflage sustainability performance.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-506832 |
| Date | January 2023 |
| Creators | Aspnäs, Emil, Bergman, Marcus |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0013 seconds