O USO DOS RELATÓRIOS DE SUSTENTABILIDADE COMO FONTE DE PESQUISAS ACADÊMICAS: TENDÊNCIAS E GAPS A SEREM EXPLORADOS
Palavras-chave:
sustentabilidade, responsabilidade social corporativa, relatórios de sustentabilidade.Resumo
O presente artigo objetiva analisar a literatura existente sobre os relatórios de sustentabilidade e sua utilização em pesquisas acadêmicas, buscando proporcionar uma contribuição ao identificar gaps e tendências. Realizou-se uma triagem inicial nas principais bases acadêmicas mundiais, sendo identificados 45 artigos relevantes. Estes artigos foram analisados e classificados em 6 categorias previamente definidas por um painel de especialistas, sendo elas: 1) contribuição dos stakeholders; 2) qualidade e credibilidade dos relatórios; 3) ferramentas e práticas para produção de relatórios de sustentabilidade; 4) causas e consequências da publicação de relatórios; 5) práticas setoriais/locais atreladas à responsabilidade social corporativa; e 6) recortes específicos. Os resultados evidenciaram interessantes lacunas de pesquisas associadas aos estudos sobre motivações e consequências da publicação de relatórios de sustentabilidade, além do uso de técnicas que potencializem ainda mais a credibilidade dos referidos documentos em prol da transparência. Destaca-se, também, a falta de estudos focados na América Latina e na África, desfavorecendo a melhoria das práticas de responsabilidade social corporativa nestas regiões. Ressalta-se ainda a originalidade do artigo, uma vez que não foram encontrados artigos similares na literatura.
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