O Que se Tem Pesquisado Sobre Sustentabilidade Empresarial e Sua Evidenciação?

  • Valcemiro Nossa Fucape Business School (FBS),ES
  • Victor Rangel dos Santos Rodrigues Fucape Business School
  • Silvania Neris Nossa Fucape Business School
Palavras-chave: Sustentabilidade, Relato Integrado, Indicadores de Sustentabilidade

Resumo

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.

Biografia do Autor

Valcemiro Nossa, Fucape Business School (FBS),ES
Doutor em Controladoria e Contabilidade pela USP
Victor Rangel dos Santos Rodrigues, Fucape Business School
Estudante de graduação em Ciências Econômicas pela Fucape Business School
Silvania Neris Nossa, Fucape Business School
Doutora em Ciências Contábeis e Administração pela Fucape Business School

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Publicado
07-12-2017
Como Citar
Nossa, V., Rodrigues, V., & Nossa, S. (2017). O Que se Tem Pesquisado Sobre Sustentabilidade Empresarial e Sua Evidenciação?. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 11. https://doi.org/10.17524/repec.v11i0.1719

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