Sustainability Reporting Insights: The Case of Ford Motor Company

Abstract

ABSTRACT This case helps students comprehend the materiality concept within the context of a sustainability reporting in the automotive industry. Students researching sustainable business reporting frameworks can use Ford Motor Company's sustainability report to understand how that company assesses key sustainability issues and integrates sustainable development initiatives within its overall business strategy. Students gauge Ford's sustainability performance and explore how the company and its peers assess the materiality of sustainability issues. They assess the motivations and judgmental nature behind sustainability reporting and challenges facing preparers. Assignable on an individual or team basis, this case introduces important, and interesting, sustainability reporting concepts and issues. With increasing investors' and other stakeholders' interest in sustainability issues, we argue that accounting programs should include this relevant topic. We view Financial Accounting courses and Accounting courses as the most appropriate opportunity to employ this case. However, we also successfully adapted this case in a Managerial Accounting course.