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Abstract The production and personal use of passenger vehicles contribute significantly to greenhouse gas (GHG) emissions, making personal transport a major contributor. In response to increasing pressure from regulators and consumers to lower emissions, original equipment manufacturers (OEMs) have introduced alternative powertrains, such as battery electric vehicles (BEVs). To assess the economic and environmental feasibility of BEVs, OEMs conduct various life cycle assessment (LCA) approaches as part of their internal management practices. However, the public presentation of their results is often ambiguous and of unverifiable quality. This study conducts a review of sustainability impact reporting using the GREET model, which is based on the total vehicle life cycle. The paper provides a summary of the input data requirements for validating emissions from both the fuel and vehicle cycles as part of the proposed model. The availability of the model components was tested against actual public corporate environmental, social and governance reporting disclosures of the largest global automotive OEMs, indicating a deficit in the public presentation of essential sustainability information. The implications of the research suggest that LCA models could benefit sustainability accounting by incorporating proper tagging during accounting practices and taking advantage of digital accounting and reporting practices such as the extensible business reporting language (XBRL). By further developing the model, sustainability reporting can benefit from its structure and workflow, thus ensuring improved information validity for stakeholders. Graphical abstract
Molnár et al. (Fri,) studied this question.