Anzeige des vollständigen DOI-Metadaten-Sets
DIESE DOI-METADATEN WURDEN ZULETZT AKTUALISIERT AM: 2025-05-13 09:49
Cite as
-
Vollständiger Titel
MANAGEMENT CONTROL
-
Verlag
FrancoAngeli
-
ISSN
2239-0391 (Gedruckte Zeitschrift)
2239-4397 (Online-Zeitschrift)
-
Nummer der Ausgabe
1
-
Andere Beschreibung der Ausgabe
1
-
Erscheinungsdatum der Ausgabe
2025
-
Vollständiger Titel
Assessing the Level of Sustainability Planning: Insights from the Automotive Sector
-
Von (Autor)
-
Erste Seite
185
-
Letzte Seite
209
-
Sprache des Textes
Englisch
-
Erscheinungsdatum
2025/04
-
Copyright
2025 FrancoAngeli srl
Abstract/Hauptbeschreibung
This paper aims to assess the extent to which sustainability goals are being planned within the automotive sector to achieve the Sustainable Development Goals (SDGs). Our research is an exploratory study. The study employed a qualitative methodology with a content analysis approach. We conducted a semi-manual content analysis of 20 leading European automotive companies. Our exploratory research results suggest that companies prioritize environmental aspects in their planning, with a particular focus on SDGs 7, 12, and 13. SDGs 1, 2, 14, and 16 receive limited coverage, possibly because they are not directly connected to the core activities of the automotive sector. However, the results align with findings from earlier studies and the industry's characteristics. This study aims to contribute to the academic literature on strategic planning by examining its extent in the automotive industry and providing insights into the effectiveness of strategic planning tools in achieving sustainability goals. Our study provides a perspective on the current state of sustainability planning within a specific sector, thereby contributing to strategic studies. In practice, it highlights the effectiveness of planning instruments in achieving sustainability objectives and the key themes receiving the most significant attention. Finally, our research is directed at academics, practitioners, and decision-makers.
Zitierungen des
10.3280/MACO2025-001009
Unstructured Zitierung
Adams, C., Abhayawansa, S. (2022), Connecting the COVID-19 pandemic, environmental, social, and governance (ESG) investing,
and calls for ‘harmonization’ of sustainability reporting, Critical Perspectives on Accounting, 82, 102309.
https://doi.org/10.1016/j.cpa.2021.102309
Unstructured Zitierung
Amores-Salvadó, J., Martin-de Castro, G., Albertini, E. (2023), Walking the talk, but above all, talking the walk: Looking
green for market stakeholder engagement, Corporate Social Responsibility and Environmental Management, 30(1), pp. 431-442.
https://doi.org/10.1002/csr.2364
Unstructured Zitierung
Ascani, I., Ciccola, R., Chiucchi, M. S. (2021), A structured literature review about the role of management accountants in
sustainability accounting and reporting, Sustainability, 13(4), 2357.
https://doi.org/10.3390/su13042357
Unstructured Zitierung
Aureli, S., Del Baldo, M., Lombardi, R., Nappo, F. (2020), Nonfinancial reporting regulation and challenges in sustainability
disclosure and corporate governance practices, Business Strategy and the Environment, 29, pp. 2392-2403.
https://doi.org/10.1002/bse.2509
Unstructured Zitierung
Barroso-Méndez, M. J., Pajuelo-Moreno, M. L., Gallardo-Vázquez, D. (2024), A meta-analytic review of the sustainability disclosure
and reputation relationship, Sustainability Accounting, Management and Policy Journal, 15(5), pp. 1210-1254.
https://doi.org/10.1108/SAMPJ-04-2022-0168
Unstructured Zitierung
Brinkmann, R. (2020), Managing environmental sustainability, in Environmental Sustainability in a Time of Change, Palgrave
Macmillan, Cham, pp. 103-148.
https://doi.org/10.1007/978-3-030-28203-5_6
Unstructured Zitierung
Di Nauta, P., Iannuzzi, E., Milone, M., Nigro, C. (2020), The impact of the sustainability principles on the strategic planning
and reporting of universities. An exploratory study on a qualified Italian sample, Sustainability, 12(18), 7269.
https://doi.org/10.3390/su12187269
Unstructured Zitierung
Domanski, B., Lung, Y. (2009), The changing face of the European periphery in the automotive industry, European Urban and
Regional Studies, 16(1), pp. 5-10.
https://doi.org/10.1177/0969776408098928
Unstructured Zitierung
Eccles, R. G., Cheng, B., Saltzman, D. (2010), The landscape of integrated reporting: Reflections and next steps, Harvard Business School, Boston, e-book.
Unstructured Zitierung
Engert, S., Rauter, R., Baumgartner, R. J. (2016), Exploring the integration of corporate sustainability into strategic management:
A literature review, Journal of Cleaner Production, 112, pp. 2833-2850.
https://doi.org/10.1016/j.jclepro.2015.08.031
Unstructured Zitierung
EU (2025), Communication from the commission to the European Parliament, the Council, the European economic and social committee and the committee of the regions. Industrial Action Plan for the European automotive sector, -- available at: https://transport.ec.europa.eu/.
Unstructured Zitierung
Guarini, E., Mori, E., Zuffada, E. (2021), Localizing the Sustainable Development Goals: A managerial perspective. Journal
of Public Budgeting, Accounting & Financial Management.
https://doi.org/10.1108/JPBAFM-02-2021-0031
Unstructured Zitierung
Guidi, M., Vitali, S., Giuliani, M., Chiucchi, M. S. (2024), Understanding the interplay between sustainability strategy and
the approach to sustainability reporting in SMEs, Journal of Management & Organization, pp. 1-20.
https://doi.org/10.1017/jmo.2023.65
Unstructured Zitierung
Gulluscio, C., Puntillo, P., Luciani, V., Huisingh, D. (2020), Climate change accounting and reporting: A systematic literature
review, Sustainability, 12(13), 5455.
https://doi.org/10.3390/su12135455
Unstructured Zitierung
Hristov, I., Chirico, A., Ranalli, F., Camilli, R. (2022), La pianificazione della sostenibilità nelle aziende familiari:
Il ruolo dei key value drivers, Management Control, 3, pp. 109-134. DOIi:
https://doi.org/10.3280/MACO2022-003006.
Unstructured Zitierung
Izzo, M. F., Ciaburri, M., Tiscini, R. (2020), The challenge of sustainable development goal reporting: The first evidence
from Italian listed companies, Sustainability, 12(8), 3494.
https://doi.org/10.3390/su12083494
Unstructured Zitierung
Lenort, R., Wicher, P., Zapletal, F. (2023), On influencing factors for Sustainable Development goal prioritisation in the
automotive industry, Journal of Cleaner Production, 387, 135718.
https://doi.org/10.1016/j.jclepro.2022.135718
Unstructured Zitierung
Li, L., McMurray, A., Xue, J., Liu, Z., Sy, M. (2018), Industry-wide corporate fraud: The truth behind the Volkswagen scandal,
Journal of Cleaner Production, 172, pp. 3167-3175.
https://doi.org/10.1016/j.jclepro.2017.11.051
Unstructured Zitierung
Lisowski, S., Berger, M., Caspers, J., Mayr-Rauch, K., Bäuml, G., Finkbeiner, M. (2020), Criteria-based approach to select
relevant environmental SDG indicators for the automobile industry, Sustainability, 12(21), 8811.
https://doi.org/10.3390/su12218811
Unstructured Zitierung
Lokuwaduge, C., Heenetigala, K. (2017), Integrating environmental, social and governance (ESG) disclosure for a sustainable
development: An Australian study, Business Strategy and the Environment, 26, pp. 438-450.
https://doi.org/10.1002/bse.1927
Unstructured Zitierung
Lombard, M., Snyder-Duch, J., Bracken, C.C. (2002), Content analysis in mass communication: Assessment and reporting of intercoder
reliability, Human Communication Research, 28(4), pp. 587-604.
https://doi.org/10.1111/j.1468-2958.2002.tb00826.x
Unstructured Zitierung
Lombardi, R. (2022), Business Plan & Sustainability Plan. Schemi logici per la costruzione del Project Work, Giappichelli.
Unstructured Zitierung
Lozano, R., Huisingh, D. (2011), Inter-linking issues and dimensions in sustainability reporting, Journal of Cleaner Production,
19(2-3), pp. 99-107.
https://doi.org/10.1016/j.jclepro.2010.01.004
Unstructured Zitierung
Lozano, R., Nummert, B., Ceulemans, K. (2016), Elucidating the relationship between sustainability reporting and organisational
change management for sustainability, Journal of Cleaner Production, 125, pp. 168-188.
https://doi.org/10.1016/j.jclepro.2016.03.021
Unstructured Zitierung
Lukin, E., Krajnovic, A., Bosna, J. (2022), Sustainability Strategies and Achieving SDGs: A Comparative Analysis of Leading
Companies in the Automotive Industry, Sustainability, 14(7), 4000.
https://doi.org/10.3390/su14074000
Unstructured Zitierung
Mintzberg, H. (1993), Strategic planning. California management review, 36(1), pp. 32-47.
https://doi.org/10.2307/41165733
Unstructured Zitierung
Mio, C., Panfilo, S., Blundo, B. (2020), Sustainable development goals and the strategic role of business: A systematic literature
review, Business Strategy and the Environment, 29, pp. 3220-3245.
https://doi.org/10.1002/bse.2568
Unstructured Zitierung
Mion, G., Adaui, C. (2019), Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality
of Italian and German companies, Sustainability, 11(17), 4612.
https://doi.org/10.3390/su11174612
Unstructured Zitierung
Neuendorf, K. A. (2017), The Content Analysis Guidebook, SAGE Publications.
https://doi.org/10.4135/9781071802878
Unstructured Zitierung
O’Connor, C., Joffe, H. (2020), Intercoder Reliability in Qualitative Research: Debates and Practical Guidelines, International
Journal of Qualitative Methods, 19.
https://doi.org/10.1177/1609406919899220
Unstructured Zitierung
Pizzi, S., Rosati, F., Venturelli, A. (2021), The determinants of business contribution to the 2030 agenda: Introducing the
SDG reporting score, Business Strategy and the Environment, 30(1), pp. 404-421.
https://doi.org/10.1002/bse.2628
Unstructured Zitierung
PwC report (2018), From promise to reality: Does business really care about the SDGs? And what needs to happen to turn words into action, -- available at: https://www.pwc.com/.
Unstructured Zitierung
Rhoden, I., Ball, C.S., Vögele, S., Kuckshinrichs, W. (2022), Minding the gap-relating disclosure to contexts of sustainability
reporting in the automotive industry, Corporate Social Responsibility and Environmental Management, 30(2), pp. 846-857.
https://doi.org/10.1002/csr.2392
Unstructured Zitierung
Rosati, F., Faria, L.G.D. (2019), Addressing the SDGs in sustainability reports: The relationship with institutional factors,
Journal of Cleaner Production, 215, pp. 1312-1326.
https://doi.org/10.1016/j.jclepro.2018.12.107
Unstructured Zitierung
Siano, A., Vollero, A., Conte, F., Amabile, S. (2017), “More than words”: Expanding the taxonomy of greenwashing after the
Volkswagen scandal, Journal of Business Research, 71, pp. 27-37.
https://doi.org/10.1016/j.jbusres.2016.11.002
Unstructured Zitierung
Tarquinio, L., Posadas, S. C., Pedicone, D. (2020), Scoring nonfinancial information reporting in Italian listed companies:
A comparison of before and after the Legislative Decree 254/2016, Sustainability, 12(10), 4158.
https://doi.org/10.3390/su12104158
Unstructured Zitierung
Van Zanten, J. A., Van Tulder, R. (2021), Improving companies’ impacts on sustainable development: A nexus approach to the
SDGs, Business Strategy and the Environment, 30(8), pp. 3703-3720.
https://doi.org/10.1002/bse.2835
Unstructured Zitierung
Wolff, S., Brönner, M., Held, M., Lienkamp, M. (2020), Transforming automotive companies into sustainability leaders: A concept
for managing current challenges, Journal of Cleaner Production, 276, 124179.
https://doi.org/10.1016/j.jclepro.2020.124179