1. THE USE OF SUSTAINABILITY REPORTS AS SOURCE FOR ACADEMIC RESEARCH: TENDENCIES AND GAPS TO BE EXPLORED
- Author
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Matheus Leone Borges, Rosley Anholon, Robert Eduardo Cooper Ordoñez, and Osvaldo Luiz Gonçalves Quelhas
- Subjects
lcsh:GE1-350 ,lcsh:G ,relatórios de sustentabilidade ,responsabilidade social corporativa ,lcsh:Geography. Anthropology. Recreation ,sustentabilidade ,lcsh:Environmental sciences - Abstract
This article aims to analyze the existent literature on sustainability reports and its use on academic research, looking forward to contribute by identifying gaps and tendencies. A search on the world’s main research bases was narrowed down to 45 relevant articles. These articles were then analyzed and classified into 6 categories, previously defined by a panel of experts. They were: 1) stakeholder engagement; 2) quality and credibility of the reports; 3) tools and practices of sustainability reporting; 4) motivations and consequences of sustainability reporting; 5) sector/local corporate social responsibility practices; and 6) specific subjects. Results uncovered relevant gaps in the motivations and consequences of sustainability reporting, as well as the use of techniques to improve credibility of the documents, for the sake of accountability. It is also important to highlight the lack of studies focused on Latin America and Africa, impairing further development in sustainable practices on those regions. It is also worth emphasizing the originality of this article, since no similar articles were found in literature.
- Published
- 2018