ANÁLISE CRÍTICA DA TRANSPARÊNCIA NOS RELATÓRIOS DE SUSTENTABILIDADE

Autores

DOI:

https://doi.org/10.17524/repec.v18i1.3500

Palavras-chave:

Transparência, Relatório de sustentabilidade, Disclosure socioambiental, Padronização de relatórios de sustentabilidade, Revisão crítica da literatura

Resumo

O conceito de transparência é utilizado amplamente na literatura contábil. Porém, seu uso de forma generalista tem causado confusão e opacidade das informações quando vinculado aos relatórios de sustentabilidade. Dada a complexidade de mensuração de informações de sustentabilidade, o uso desse constructo pode não ser o mais adequado. É possível que os acadêmicos utilizem o conceito de transparência de forma alinhada ao seu uso na contabilidade financeira, independentemente de suas particularidades. Objetivo: analisar criticamente se os acadêmicos têm um entendimento compartilhado do conceito de transparência, no âmbito das divulgações de relatórios de sustentabilidade, e as implicações do uso desse constructo para a contabilidade. Método: revisão da literatura considerando o período de 2018 a 2022. Resultados: O principal resultado revela que as publicações revisadas apresentaram diferentes entendimentos acerca da transparência dos relatórios de sustentabilidade. Dada a complexidade que envolve as informações de sustentabilidade, outros conceitos alternativos poderiam melhor contribuir para o entendimento desses relatórios. Contribuições: As contribuições promovem pontos de reflexão para a comunidade acadêmica, organizações relatoras e reguladores sobre o alcance limitado de transparência nos relatórios de sustentabilidade frente a iminente padronização desses relatórios.

Biografia do Autor

Bruna Camargos Avelino, Universidade Federal de Minas Gerais - UFMG

Professora Adjunta do Departamento de Ciências Contábeis (UFMG)

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Publicado

28-03-2024

Como Citar

Costa Ribeiro Prates, J. ., & Camargos Avelino, B. (2024). ANÁLISE CRÍTICA DA TRANSPARÊNCIA NOS RELATÓRIOS DE SUSTENTABILIDADE. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 18(1). https://doi.org/10.17524/repec.v18i1.3500

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Editorial