Análise da produção científica em periódicos sobre o relato integrado

Abstract

In the current economic scenario, growing concerns about social and environmental factors haveled to changes in the way information pertaining to corporate reporting is disclosed. The alignment of financial data with environmental and social aspects, concise and cohesive, gave rise to the so-called Integrated Reporting. Thus, the objective of this study is to analyze how theconstruction of scientific productions on integrated reporting has been developed in the main Brazilian journals. The research was conducted with a sample of 22 articles published and available on the ANPCONT website, between 2011 - 2021. The methodology is a descriptive and bibliographic research with quanti-qualitative approaches. A systemic review was carried out with a synthesis of the main findings. The results show that 2017 was the most productive year and the journal Society, Accounting and Management and the Journal of Accounting of the Federal University of Bahia were the most active, with a trend toward descriptive research.Regarding the authors, most of them are concentrated in states of the southern and northeasternregions, with the Federal University of Pernambuco and the State University of Maringa being the institutions with the largest publications. The researchers in general, female, prefer group work. As for the basis of the studies, areas such as Financial Accounting and Finance, and Special Topics in Accounting linked to theories such as Legitimacy and Stalkeholdersstand out.Aspects related to disclosure, value creation, sustainability, academic construction and ideas of governance and corporate social responsibility are added to the findings.