ABSTRACT

This chapter intends to use the narrative section of annual reports to capture the role of electric mobility from the perspective of automobile companies. In particular, the explorative analysis focuses on the following aspects of electric vehicles (EV): risks, strategies, and environmental impact. From the analysis of the relation between the disclosure of electric mobility and economic performance, it appears that there is no significant link between company performance and an emphasis on electric mobility. The research method is based on thematic content analysis applied to the narrative section of annual reports. For the empirical analysis, we used a sample of major companies active in the European automobile market. Content analysis shows that automobile companies emphasize the strategic role and the environmental impact of electric mobility, whereas the risks involved are discussed less. The information disclosed is mainly qualitative and non-financial and has a historical time orientation.