Sustainability Reporting in the Auto Industry: The Case of Ford Motor Company

• In Event: Information Usefulness

Abstract

This case introduces students to the concepts of sustainability reporting and integrated reporting. Through the reporting of Ford Motor Company, the case addresses the importance of grasping such concepts as materiality of sustainability issues, integrating sustainable development initiatives with business strategy, and connecting financial and sustainability information in integrated reports. Students research sustainable business reporting frameworks and explore how the company assesses the materiality of sustainability-related issues. The case encourages students to reflect critically on the motivations for sustainability reporting, its stakeholders, and challenges with sustainability reports to preparers, auditors and investors. The case can be used to discuss sustainability topics in many undergraduate and graduate level accounting courses, including accounting electives such as Accounting Theory, Advanced Auditing, Ethics, and International Accounting or, as well as in standard financial, international accounting, and managerial accounting courses.

Authors

• Wayne G Bremser, Villanova University

• Eva K Jermakowicz, Tennessee State University

• Alan Reinstein, Wayne State University