Разкриване на нефинансова информация в Докладите за устойчивост – по примера на Daimler
Disclosure of non-financial information in Sustainability reports – the case of Daimler

Author(s): Daniela Mihneva
Subject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Energy and Environmental Studies, Environmental and Energy policy
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability reporting; CSR reporting; GRI; automotive industry
Summary/Abstract: The present study focuses on the disclosure practices of the companies’ environmental impact in their sustainability reports. Based on various studies of companies’ sustainability reports, the study aims to follow how the disclosure practices change and which principles and approaches influence and stimulate the development of such disclosure. Different formats for disclosure are being considered, with more attention being paid to the Global Reporting Initiative (GRI) as the most commonly used format. The goal is to highlight the positive aspects of disclosure of sustainability information, as well as to be presented some shortcomings in the reporting formats and the impact they have on the company performance. A sustainability spectrum model is presented, exploring the stages of sustainability that companies reach when providing sustainability information. The study also includes a practical example for a sustainability reporting by an automotive company.

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