Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers
研究了欧洲汽车制造商的可持续发展报告，识别了主要可持续指标及其与可持续发展目标的关系，并指出了报告中的差距，有助于提高透明度和可比性。
Social pressure has triggered companies to report their sustainable results. However, no clear methodology is available to easily report sustainable indicators directly related to the Sustainable Development Goals (SDGs). This paper aims at analysing sustainability reports from automotive companies with manufacturing facilities in Europe that issued sustainability disclosures in accordance with the Global Report Initiative framework. This paper maps a classification of the main sustainability metrics and their frequency amongst the leading car manufacturers reports. The main sustainable indicators usually disclosed are identified analysing the aspects covered. Consequently, the main Sustainability Drivers Key Performance Indicators (SDKPIs) for the car manufacturer sector are highlighted, including the relationship between them and the SDGs is shown. On the other hand, the main gaps in reporting these SDKPIs are indicated by considering the coverage of goals and targets, as well as the reporting frequency of current GRI metrics. This work is an early relevant work to provide a framework for analytics in the SDGs/GRI linkage and what flows from it. Moreover, it makes easier to compare the information disclosed. This development would help in harmonizing the language used and would also contribute to foster transparency, and hence to make sustainability efforts more visible.