Research Information System
Social Responsibility Journal, vol.5, pp.1-17, 2020 (ESCI)
This paper aims to highlight the greenhouse gas emissions disclosures in sustainability reports of the automotive industry both from headquarters and Turkish subsidiaries. The sector-specific findings show that all sustainability reports from headquarters disclose much more specific information on greenhouse gas emissions than the reports from subsidiaries. Corporations that offer the most comprehensive sustainability reports disclose the least pages in environmental information. However, presenting the least information does not mean that these reports are rare in quality. Especially, two corporations who offer the least pages on environmental issues fully disclosed the classification of GRI 305: Emissions standard. It can be stated that these corporations emphasize the quality and not the quantity of disclosure. Although, local subsidiaries are not reporting to the extent as headquarters do good applications together with specific information are applied.