The financial reports of the automotive companies' are measured in a standardized manner; therefore, they are transparent and comparable to each other, but this is not valid for the sustainability reports and it is not possible to compare their sustainability performances. Standard-setting organizations are currently searching for better reporting procedures. This study aims to investigate the connection between sustainability and financial reports for the most dominant European car manufacturers. It reviews the traceability of the sustainability elements back to the financial statements, which helps transparency, comparability, and impact measurement of the disclosed items and issues. This investigation allowed us to additionally review whether these companies are targeting to disclose the most harmful pollution impacts, or only focus to disclose the required obligatory items. Given the financial and sustainability reports magnitude manual testing would not provide complete and proper coverage, therefore we utilized an automated and AI-assisted content analysis with natural language processing. In this new review method, the sustainable elements of the textual reports were automatically retrieved following the 5-stage model of Landrum & Ohsowski (2018). The study highlights the lack of true sustainability information content of reports and the potential discrepancies and connections between the financial and the sustainability reports. Findings concluded that sustainability disclosures at the reviewed companies from several aspects could be improved and quantified, traced back to the financial disclosures, and to be comparable to each other if they apply a similar review method.

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中文翻译：

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气候相关的可持续性与欧洲汽车行业财务报告披露之间的相互关系

汽车公司的财务报告以标准化的方式进行衡量；因此，它们是透明的并且彼此可比，但是这对于可持续性报告无效，并且无法比较其可持续性绩效。标准制定组织目前正在寻找更好的报告程序。这项研究旨在调查最主要的欧洲汽车制造商的可持续性与财务报告之间的联系。它审查了可持续性要素可追溯到财务报表的可追溯性，这有助于透明度，可比性以及所披露项目和问题的影响度量。通过调查，我们可以进一步审查这些公司是否打算公开最有害的污染影响，或仅着眼于披露必填项。鉴于财务和可持续性报告的规模，人工测试无法提供完整而适当的覆盖范围，因此我们使用了自动和AI辅助的内容分析以及自然语言处理功能。在这种新的审阅方法中，按照Landrum＆Ohsowski（2018）的5阶段模型自动检索了文本报告的可持续元素。该研究突出了报告缺乏真实的可持续性信息内容，以及财务报告和可持续性报告之间的潜在差异和联系。调查结果得出结论，可以从多个方面对受审核公司的可持续性披露进行改进和量化，并可以追溯到财务披露，

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