Kovács, OliverMusa, Hussam2026-05-042026-05-0420261336-88182989-3186https://doi.org/10.24040/aap.2026.23.1.15-29https://repo.umb.sk/handle/123456789/1462In: Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2026. ISSN 1336-8818. Roč. 23, č. 1 (2026), s. 15-29.The paper deals with the analysis of ESG performance of selected companies from the automotive industry. The aim of the paper is to evaluate the ESG performance of companies from the automotive industry in the environmental, social and governance areas based on the analysis of non-financial reporting from the period 2021–2023 and subsequently propose recommendations where individual companies should improve based on a comparison of ESG performance with companies from the same industry. The subject of the paper is the ESG performance of selected companies and the object of the paper are selected companies from the automotive industry that are affected by the legal obligation to publish sustainability reports. The paper uses both qualitative and quantitative research. The literary and historical-logical methods were used in the processing of theoretical foundations. In the next part of the paper, methods such as analysis, synthesis, comparison, deduction, abstraction, generalization and graphical methods were used. The paper used secondary sources, mainly annual reports, sustainability reports, codes of ethics and remuneration reports. The paper identifies differences in the ESG performance of the companies studied, identifies their weaknesses and presents recommendations for individual companies to improve performance in individual areas - environmental, social and governance.skCC BY-ND Creative Commons Attribution-NoDerivatives 4.0. Internationalinfo:eu-repo/semantics/openAccessautomobilový priemyselautomobile industryautomotive industryenvironmentálnesociálne a riadiace faktoryESG faktoryESG factorsenvironmentalsocialand governance factorsvýkonnosťperformancetrvalo udržateľné podnikaniesustainable businessvykazovanie udržateľnostisustainability reportingArticle