IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i19p8905-d1766233.html

Performance Evaluation of Economic, Environmental, and Social Sustainability and GRI-Based SDG Disclosures in Turkey’s Automotive Sector

Author

Listed:
  • Efsun Dindar

    (Department of Environmental Engineering, Faculty of Engineering, Bursa Uludag University, Bursa 16059, Turkey)

Abstract

Sustainability reporting has emerged as a pivotal tool for corporate accountability, integrating environmental, social, and economic performance into transparent disclosures that align with global frameworks such as the Global Reporting Initiative (GRI) Standards and the United Nations Sustainable Development Goals (SDGs). This study evaluates the environmental sustainability performance of Turkey’s automotive manufacturing sector by analyzing the extent and depth of GRI-based disclosures and their alignment with SDG targets. A mixed-method approach, combining quantitative Key Performance Indicator (KPI) coverage analysis with qualitative content assessment, was applied to sustainability reports from 12 major manufacturers. By identifying the most frequently reported indicators, assessing their coverage of economic, environmental, and social dimensions, and evaluating their direct relevance to specific SDGs, this research fills a critical gap and provides actionable insights for policymakers, industry leaders, and sustainability practitioners. The results indicate that while social indicators achieve the highest average disclosure rate (77.3%), environmental themes dominate narrative emphasis, reflecting sectoral materiality and regulatory pressures rather than proportional (KPI) coverage. Key gaps include underreporting of governance-related SDGs (e.g., SDG 5, SDG 8, SDG 16), limited target-level mapping, and a lack of measurable, outcome-based indicators. The study proposes a structured methodology for linking GRI metrics to SDG targets, enabling more consistent benchmarking and highlighting opportunities for balanced integration across all sustainability pillars. The findings contribute to both academic discourse and industry practice by demonstrating the need to bridge the gap between quantitative breadth and qualitative depth in sustainability reporting, ensuring more robust alignment with the 2030 Agenda.

Suggested Citation

  • Efsun Dindar, 2025. "Performance Evaluation of Economic, Environmental, and Social Sustainability and GRI-Based SDG Disclosures in Turkey’s Automotive Sector," Sustainability, MDPI, vol. 17(19), pages 1-25, October.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:19:p:8905-:d:1766233
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/19/8905/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/19/8905/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sergej Lisowski & Markus Berger & Justus Caspers & Klaus Mayr-Rauch & Georg Bäuml & Matthias Finkbeiner, 2020. "Criteria-Based Approach to Select Relevant Environmental SDG Indicators for the Automobile Industry," Sustainability, MDPI, vol. 12(21), pages 1-22, October.
    2. Endah Susilowati & Corina Joseph & Vicky Vendy & Indrawati Yuhertiana, 2022. "Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites," Sustainability, MDPI, vol. 14(21), pages 1-14, October.
    3. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    4. Woon Leong Lin & Siong Choy Chong & Kelly Kai Seng Wong, 2025. "Sustainable development goals and corporate financial performance: Examining the influence of stakeholder engagement," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2714-2739, April.
    5. Sheela Sundarasen & Usha Rajagopalan & Beata Zyznarska-Dworczak, 2025. "Sustainability Reporting as a Governance Tool for Sustainable Development Goals (SDGs): A Bibliometric and Content Analysis," Sustainability, MDPI, vol. 17(11), pages 1-16, May.
    6. Thaís Vieira Nunhes & Merce Bernardo & Otávio José de Oliveira, 2020. "Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-32, February.
    7. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
    8. Thaís Vieira Nunhes & Enzo Viviani Garcia & Maximilian Espuny & Vitor Homem de Mello Santos & Raine Isaksson & Otávio José de Oliveira, 2021. "Where to Go with Corporate Sustainability? Opening Paths for Sustainable Businesses through the Collaboration between Universities, Governments, and Organizations," Sustainability, MDPI, vol. 13(3), pages 1-31, January.
    9. Maha Faisal Alsayegh & Allah Ditta & Zeeshan Mahmood & Rehana Kouser, 2023. "The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
    10. Warat Winit & Erboon Ekasingh & Jomjai Sampet, 2023. "How Disclosure Types of Sustainability Performance Impact Consumers’ Relationship Quality and Firm Reputation," Sustainability, MDPI, vol. 15(1), pages 1-18, January.
    11. Mohamad Iruwan Ghuslan & Romlah Jaffar & Norman Mohd Saleh & Mohd Hasimi Yaacob, 2021. "Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality," Sustainability, MDPI, vol. 13(18), pages 1-24, September.
    12. Katrin Hummel & Manuel Szekely, 2022. "Disclosure on the Sustainable Development Goals – Evidence from Europe," Accounting in Europe, Taylor & Francis Journals, vol. 19(1), pages 152-189, January.
    13. Chiara Mio & Silvia Panfilo & Benedetta Blundo, 2020. "Sustainable development goals and the strategic role of business: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3220-3245, December.
    14. Chonlawan Thammaraksa & Caroline Herlev Gebara & Michael Zwicky Hauschild & Caroline Aggestam Pontoppidan & Alexis Laurent, 2024. "Business reporting of Sustainable Development Goals: Global trends and implications," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5445-5462, September.
    15. Albertina Paula Monteiro & Catarina Cepêda & Amélia Ferreira da Silva, 2024. "Does the Workforce and Sustainability Reports Strengthen the Relationship between Gender Diversity and Sustainability Performance Reporting?," Administrative Sciences, MDPI, vol. 14(6), pages 1-16, May.
    16. Noora Yusuf, 2025. "Content Analysis of Sustainable Development Goal (SDG) Reporting Practices: Evidence from Bahraini-Listed Companies," Sustainability, MDPI, vol. 17(11), pages 1-17, May.
    17. Laila Aladwey & Mohamed Fawzy Mohamed Elsayed & Ahmed Diab, 2025. "Breaking Barriers: Gender Diversity, ESG, and Corporate Misconduct in the GCC Region," Risks, MDPI, vol. 13(5), pages 1-22, May.
    18. Michele Guidi & Sonia Vitali & Marco Giuliani, 2025. "Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 16(7), pages 218-250, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thaís Vieira Nunhes & Maximilian Espuny & Thalita Lauá Reis Campos & Gilberto Santos & Merce Bernardo & Otávio José Oliveira, 2022. "Guidelines to build the bridge between sustainability and integrated management systems: A way to increase stakeholder engagement toward sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1617-1635, September.
    2. Daniela Cicchini & Maria Luisa Cotana, 2025. "Assessing the Level of Sustainability Planning: Insights from the Automotive Sector," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(1), pages 185-209.
    3. Perello-Marin, M Rosario & Rodríguez-Rodríguez, Raúl & Alfaro-Saiz, Juan-Jose, 2022. "Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers," Technological Forecasting and Social Change, Elsevier, vol. 181(C).
    4. Dimitrios Bouras & Styliani (Stella) Sofianopoulou, 2023. "Sustainable Development Assessment of Organizations through Quantitative Modelling," Sustainability, MDPI, vol. 15(11), pages 1-21, May.
    5. María Garrido-Ruso & Beatriz Aibar-Guzmán & Albertina Paula Monteiro, 2022. "Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis," Sustainability, MDPI, vol. 14(14), pages 1-35, July.
    6. Won-Kyu Lim & Cheong-Kyu Park, 2022. "Mandating Gender Diversity and the Value Relevance of Sustainable Development Disclosure," Sustainability, MDPI, vol. 14(12), pages 1-12, June.
    7. Matteo Vaccargiu & Andrea Pinna & Roberto Tonelli & Luisanna Cocco, 2023. "Blockchain in the Energy Sector for SDG Achievement," Sustainability, MDPI, vol. 15(20), pages 1-23, October.
    8. Karine Borges de Oliveira & Otávio José de Oliveira, 2022. "Making Hospitals Sustainable: Towards Greener, Fairer and More Prosperous Services," Sustainability, MDPI, vol. 14(15), pages 1-21, August.
    9. Kamaruzzaman Muhammad & Erlane K. Ghani & Azleen Ilias & Mohd Adha Ibrahim & Nurul Nazlia Jamil & Nazratul Aina Mohamad Anwar & Fazlida Mohd Razali, 2024. "Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 1-9, September.
    10. Post Raj Pokharel, 2026. "Advancing Sustainable Development Goal 15 (Life on Land): The Role of Corporate Environmental Initiatives," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S1), pages 769-782, January.
    11. Xin Huang & Xianling Jiang & Wei Liu & Qian Chen, 2021. "Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(4), pages 1-21, February.
    12. Ahmed Alyahya & Gomaa Agag, 2025. "Improving Corporate Environmental Performance Through Big Data Analytics Implementation: The Role of Industry Environment," Sustainability, MDPI, vol. 17(7), pages 1-22, March.
    13. Kazi Abul Bashar Muhammad Afzal Hossain & Mahmoud Elmarzouky & George Giannopoulos, 2026. "Environmental Performance Drivers: A Political Cost Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4102-4147, March.
    14. Qi’ang Du & Hongbo Li & Yanyan Fu & Xintian Fu & Rui Wang & Tingting Jia, 2023. "More Green, Better Funding? Exploring the Dynamics between Corporate Bank Loans and Trade Credit," Sustainability, MDPI, vol. 15(13), pages 1-20, June.
    15. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
    16. Yasaman Sarabi & Paola Tubaro, 2025. "Globalization in Water Infrastructure: A Network of Public-Private Strategic Alliances," Post-Print hal-05089203, HAL.
    17. Deepa Sharma & Suman Chakraborty & Ashwath Ananda Rao & Lumen Shawn Lobo, 2023. "The Relationship of Corporate Social Responsibility and Firm Performance: A Bibliometric Overview," SAGE Open, , vol. 13(1), pages 21582440231, March.
    18. Ibrahim Mutambik & Abdullah Almuqrin, 2024. "The Best of Both Worlds: How Financial Growth Can Engender Improved Sustainability for Businesses," Sustainability, MDPI, vol. 16(11), pages 1-23, June.
    19. Simone Lazzini & Zeila Occhipinti & Angela Parenti & Roberto Verona, 2021. "Disentangling economic crisis effects from environmental regulation effects: Implications for sustainable development," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2332-2353, July.
    20. Vicente Lima Crisóstomo & Priscila Azevedo Prudêncio & Isac Freitas Brandão, 2023. "Corporate Reputation in Brazil: The Effects of the Shareholding Control Configuration, Corporate Governance, and Corporate Social Responsibility," Corporate Reputation Review, Palgrave Macmillan, vol. 26(4), pages 243-263, November.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:19:p:8905-:d:1766233. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.