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

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.