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GRI 300 as a measurement tool for the United Nations sustainable development goals: assessing the impact of car makers on sustainability

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  • Eduardo Ordonez-Ponce
  • Anshuman Khare

Abstract

Research shows a gap in understanding management systems to demonstrate business contribution to sustainability. While businesses have struggled to incorporate sustainability into their strategies, the Sustainable Development Goals (SDGs) represent a useful framework towards new business models for sustainability. This article fuses information from the motor vehicle and parts industry’s environmental reporting and how these contribute to the SDGs. Results highlight the GRI 300 s as a useful measurement tool to operationalise the SDGs. We conclude that the industry is not isomorphic, highlighting three subgroups of companies with a large percentage not reporting on any of the standards with differences among companies and countries of origin. Energy and emissions are the standards most reported contributing to SDGs on energy, industry, cities, and climate, while the least reported are water and effluents, and biodiversity, highlighting challenges for the industry on their impacts on water, cities, and the marine and terrestrial species.

Suggested Citation

  • Eduardo Ordonez-Ponce & Anshuman Khare, 2021. "GRI 300 as a measurement tool for the United Nations sustainable development goals: assessing the impact of car makers on sustainability," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 64(1), pages 47-75, January.
    • Handle: RePEc:taf:jenpmg:v:64:y:2021:i:1:p:47-75
    DOI: 10.1080/09640568.2020.1746906
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    Cited by:

    1. Zahid Yousaf & Magdalena Radulescu & Crenguta Ileana Sinisi & Luminita Serbanescu & Loredana Maria Paunescu, 2021. "Harmonization of Green Motives and Green Business Strategies towards Sustainable Development of Hospitality and Tourism Industry: Green Environmental Policies," Sustainability, MDPI, vol. 13(12), pages 1-22, June.
    2. Cecilia Ficco & Paola Bersía & Cecilia Bressan & Edila Eudemia Herrera-Rodríguez, 2023. "Contribution of Argentinian B Corporations to Sustainable Development Goals: Empirical Analysis Based on Their Practices and Solutions to Socioenvironmental Problems," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
    3. Parvez Alam Khan & Satirenjit Kaur Johl & Shireenjit K. Johl, 2021. "Does adoption of ISO 56002‐2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2922-2936, November.
    4. Bellostas, Ana & del Río, Cristina & González-Álvarez, Karen & López-Arceiz, Francisco J., 2024. "Innovations for sustainability in the roll-out of the Sustainable Development Goals," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    5. Árpád Tóth & Cecília Szigeti & Alex Suta, 2021. "Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements," Energies, MDPI, vol. 14(18), pages 1-18, September.
    6. Betzabe Ruiz-Morales & Irma Cristina Espitia-Moreno & Victor G. Alfaro-Garcia & Ernesto Leon-Castro, 2021. "Sustainable Development Goals Analysis with Ordered Weighted Average Operators," Sustainability, MDPI, vol. 13(9), pages 1-27, May.
    7. Eduardo Ordonez-Ponce, 2023. "Exploring the Impact of the Sustainable Development Goals on Sustainability Trends," Sustainability, MDPI, vol. 15(24), pages 1-17, December.
    8. 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.
    9. Iñaki Heras‐Saizarbitoria & Laida Urbieta & Olivier Boiral, 2022. "Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 316-328, March.
    10. 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.

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