Raportarea performanței financiare și nefinanciare: observatii din industria automobilistică

Abstract

Financial and non-financial performance reporting is an essential component of a company's strategic management, providing valuable information for making business decisions and evaluating company performance. This is particularly important in the automotive industry, which is facing rapid changes and major challenges, such as the transition to electric vehicles and growing concerns about sustainability. In this context, analyzing the financial reports of major car companies, such as Volkswagen, BMW and Renault, can provide useful insight into how they approach these challenges and how they report their financial and non-financial performance. Analysis of these reports can reveal important trends and strategies in risk management, innovation, social and environmental impact, and how they are adapting their strategies to respond to market changes. Thus, this research topic can provide a deeper understanding of how financial and non-financial performance reporting can be used to assess the performance of an automotive company and reveal its key trends and strategies. CZU: [657.37+005.216.1]:629.33; JEL: M21, M41; DOI: https://doi.org/10.53486/issc2023.50