Do Integrado ao Popular: Revisão Sistemática Sobre Relatórios não Financeiros / From Integrated to Popular: Systematic Review of Non-Financial Reporting
Resumo
O objetivo deste estudo foi identificar as temáticas emergentes e apresentar as tendências da literatura para fomentar novas pesquisas referentes a Relatórios Financeiros Populares e Integrados. Os relatórios são ferramentas de divulgação utilizadas pelo setor público e privado para comunicar dados, resultados e impactos. O processo é capaz de reduzir a assimetria de informações, os custos das organizações e de aumentar os índices de transparência, contribuindo para a geração de valor nas organizações. Foi realizada uma Revisão Sistemática da Literatura nas bases Web of Science e Scopus e foram examinados 182 trabalhos científicos publicados de 2012 a 2021. A pesquisa seguiu o protocolo de Cronin, Ryan e Coughlan (2008), por meio do software R, pelo pacote Bibliometrix. Foi verificado o aumento de estudos sobre relatórios não financeiros durante o período analisado, com subtópicos emergentes, como meio ambiente e stakeholders, além de temas centrais sobre sustentabilidade e accountability. É possível inferir o avanço da discussão por pesquisas relacionadas à qualidade dos relatórios e ao desempenho ambiental das organizações. Foi observado também a pouca quantidade de estudos sobre relatórios do setor público. Esta Revisão Sistemática identifica oportunidades de pesquisas principalmente no setor público, que vem migrando para a produção de relatórios não financeiros desde 2015, mas que ainda possui poucos estudos no corpus analisado. Também foram observados temas emergentes que podem ser aprofundados em empresas e instituições públicas.
Palavras-chave: Relatório Integrado. Relatório Popular. Criação de Valor. Revisão Sistemática.
ABSTRACT
The objective of the study was to identify emerging themes and present trends in the literature to foster new research regarding Popular and Integrated Financial Reporting. Reporting is a disclosure tool used by the public and private sector to communicate data, results, and impacts. The process can reduce information asymmetry, organizations' costs and increase transparency indexes, contributing to value generation in organizations. A Systematic Literature Review was conducted in the Web of Science and Scopus databases and 182 scientific papers published from 2012 to 2021 were examined. The research followed the protocol of Cronin, Ryan and Coughlan (2008), through the software R, by means of the Bibliometrix package. It was verified the increase of studies on non-financial reporting during the analyzed period, with emerging subtopics, such as environment and stakeholders, in addition to central themes on sustainability and accountability. It is possible to infer the advancement of the discussion by research related to the quality of reports and the environmental performance of organizations. It was also observed the small number of studies on public sector reports. This Systematic Review identifies research opportunities mainly in the public sector, which has been migrating to the production of non-financial reports since 2015, but still has few studies in the analyzed corpus. Emerging themes were also observed that can be deepened in companies and public institutions.
Keywords: Integrated Report. Popular Report. Value Creation. Systematic Review.
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DOI: http://dx.doi.org/10.12819/2023.20.12.4
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