Do Integrado ao Popular: Revisão Sistemática Sobre Relatórios não Financeiros.

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. [ABSTRACT FROM AUTHOR]