Title: Sustainability reports in the automotive industry: a comparative analysis of the Argentinean sector

Authors: Marina N. Santucci; Gastón Méndez-Crespi; Alisia Pietropaolo

Addresses: Instituto de Ciencias Sociales y Disciplinas Proyectuales (INSOD), Universidad Argentina de la Empresa (UADE), Lima 717, Buenos Aires, Argentina ' Instituto de Ciencias Sociales y Disciplinas Proyectuales (INSOD), Universidad Argentina de la Empresa (UADE), Lima 717, Buenos Aires, Argentina ' Instituto de Ciencias Sociales y Disciplinas Proyectuales (INSOD), Universidad Argentina de la Empresa (UADE), Lima 717, Buenos Aires, Argentina

Abstract: Sustainability has become a competitive factor for the automotive industry, and communication scandals have raised concerns on the transparency of reported practices. The objective of this research was to study automotive companies' sustainability claims through content analysis of the reports issued by the Argentinean locations of three global companies: Renault, Toyota, and Volkswagen. Results showed interorganisational relations to standardise processes and ensure quality and sustainable products, along with local and international cooperative alliances. Energy efficiency was improved for both production and usage of the vehicles. Social impact is largely reported through training and diversity programs, both for the taskforce and the local communities. The analysis allowed to identify motivations in the line of the accountability theory, showing focus on social responsibility beyond commercial interests. Reflections of the global culture were identified in the structure of two of the reports, although no evidence was found to sustain legitimacy and impression management.

Keywords: sustainability reports; automotive; Argentina; accountability; global culture; legitimacy; impressions management.

DOI: 10.1504/LAJMSD.2025.151043

Latin American Journal of Management for Sustainable Development, 2025 Vol.6 No.4, pp.353 - 373

Received: 26 Nov 2023
Accepted: 08 Oct 2024
Published online: 12 Jan 2026 *

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