ANÁLISE CRÍTICA DA TRANSPARÊNCIA NOS RELATÓRIOS DE SUSTENTABILIDADE
Palavras-chave:
Transparência, Relatório de sustentabilidade, Disclosure socioambiental, Padronização de relatórios de sustentabilidade, Revisão crítica da literaturaResumo
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.
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