Informações ambientais e sociais divulgadas pelas empresas da indústria automotiva em seus websites

Abstract

This study aims to analyze the environmental and social information disclosed by global companies in the automotive industry on their institutional websites, considering the growing relevance of ESG (Environmental, Social and Governance) practices and corporate transparency within the context of business sustainability. The research is based on the concepts of disclosure and socio-environmental reporting, as well as on Stakeholder Theory and Voluntary Disclosure Theory, which contribute to understanding the incentives and strategies related to the voluntary disclosure of corporate information. The adopted methodology is characterized as qualitative, descriptive, and documentary research, using content analysis based on a checklist structured into ten categories, six environmental and four social. The sample consisted of ten global automotive companies selected from the Forbes Global 2000 ranking of 2025: Toyota, Volkswagen, Tesla, Mercedes-Benz, BMW, BYD, General Motors, Honda, Ford, and Hyundai. Data collection was carried out between January and February 2026 through direct consultation of the companies’ institutional websites and sustainability reports. The results demonstrated that all analyzed organizations disclosed information related to the ten evaluated categories. Content concerning environmental management, climate change, circular economy, emissions, waste, social contribution, technological ethics, employees, and the supply chain was identified. The findings indicate broad thematic coverage of socio-environmental disclosure in the examined sources. However, the research does not allow an assessment of the effectiveness of the disclosed practices or a systematic comparison of the depth or quality of the information presented by the companies.