O Que se Tem Pesquisado Sobre Sustentabilidade Empresarial e Sua Evidenciação?
DOI:
https://doi.org/10.17524/repec.v11i0.1719Palavras-chave:
Sustentabilidade, Relato Integrado, Indicadores de SustentabilidadeResumo
Objetivo: O objetivo deste artigo é apresentar, por meio de uma revisão da literatura, a evolução do conceito de desenvolvimento sustentável e sustentabilidade no decorrer dos anos e as tendências nas pesquisas com foco na intersecção entre Contabilidade e Sustentabilidade. Método: O estudo foi desenvolvido por meio da revisão das literaturas nacional e internacional sobre sustentabilidade e seus relacionamentos com a Contabilidade. A seleção da literatura pesquisada priorizou publicações mais recentes; um misto entre pesquisas empíricas e revisões de literaturas; journals que apresentavam algum fator de impacto e periódicos nacionais qualificados no Qualis Capes. Resultados: Pesquisas vêm avançando especialmente em dois focos: a) evidenciação – são muitas pesquisas que buscam verificar a quantidade e a qualidade de disclosure sobre a sustentabilidade, inclusive com sugestões de modelos como o Relato Integrado; e b) busca de relação entre práticas e indicadores de sustentabilidade com desempenho econômico-financeiro das empresas. Os resultados têm se mostrado muitas vezes controversos, o que abre espaços para novas pesquisas mais robustas, com teorias de base mais consistentes. Contribuições: As pesquisas sobre o tema Sustentabilidade são recentes e foram intensificadas nos últimos 20 anos, tornando-se importante que haja um estudo que busque refletir como vêm evoluindo os achados dessas pesquisas, especialmente em questões que ainda não se tem resultados consolidados. Assim, a contribuição deste artigo vem com a forma de se estruturar a construção do conhecimento científico sobre sustentabilidade e, com isso destacar lacunas que ainda necessitam ser estudadas em futuras pesquisas.Referências
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