Abstract
Electric vehicles have been gaining ground over the past decade, with sales reaching 3 M units worldwide by 2020. From an environmental point of view, this type of propulsion has advantages in terms of lower emissions, which contributes to the growth in demand. In the present research, using content analysis of corporate reports, we have examined the CO2 emissions data of Tesla Inc., which has recently experienced heavy growth in the electric vehicle market. The research question is particularly relevant due to the increasing emphasis in the international regulatory environment on the obligation to disclose corporate sustainability information in a relevant and clear manner. Tesla's position, given its geographically extensive manufacturing network, is questionable in the application of public standards, guidelines, and measurement methods. Based on findings, Tesla’s disclosures do not fully comply with the proposed requirements of International Sustainability Standards. Among research results, the emissions-focused disclosures connected to vehicle production and sales volume were examined. Model 3 production between 2017-2021 has significantly increased from 2,7 k to 906 k vehicles globally, which puts a measurable impact on well-to-wheel CO2 emissions, influenced by the location of use and type of charging system. The disclosure gaps were addressed by examining the actual emissions performance from the open data source available to stakeholders as a contribution to the development of a future assessment system for digital reporting and accountability.
