O DISCURSO DE SUSTENTABILIDADE E A PESQUISA ACADÊMICA SOBRE RELATO INTEGRADO (IR) NO SETOR PÚBLICO

Autores

DOI:

https://doi.org/10.14392/asaa.2020130309

Palavras-chave:

Discurso, Relato Integrado, Sustentabilidade, Setor público, Hegemonia.

Resumo

Objetivo: Com base na teoria do discurso de Laclau e Mouffe e na expectativa de ampliar o entendimento da sustentabilidade corporativa para que as vozes acadêmicas possam oferecer uma crítica contínua e novas alternativas para este discurso, estabeleceu-se como objetivo analisar a construção do discurso de sustentabilidade nos resultados de pesquisas sobre os Relatos Integrados (IRs) de empresas do setor público.
Método: As pesquisas publicadas, que analisaram os IRs destas organizações, foram examinadas para considerar como o discurso hegemônico estava construído nos 18 artigos científicos, selecionados/identificados na base de dados Scopus com os termos “integrated reporting”, “state-owned” e “public sector”. Os estudos foram classificados quanto as suas metodologias e a forma de apropriação do discurso em torno do ponto nodal sustentabilidade.
Resultados: Os resultados revelaram que o discurso de sustentabilidade presente nas pesquisas revisadas estava relacionado ao desenvolvimento econômico, à estratégia e ao “business-case”. No entanto, existem evidências a adoção ao IR tem o potencial de impulsionar a mudança organizacional para integrar a sustentabilidade à atividade principal da organização. Em suma, os achados sugerem que a adoção ao IR, por empresas do setor público, não modificou o discurso hegemônico de sustentabilidade financeira.
Contribuições: Assim, o artigo contribui com a literatura de IR ao revelar a necessidade das pesquisas sobre sustentabilidade ampliarem a investigação nos relatórios, a partir de novos enfoques, análises críticas e pesquisas normativas que objetivem propor adaptações ao IR nas instituições públicas, e até propor outros frameworks.

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Biografia do Autor

Franciele Machado de Souza, Universidade Federal do Paraná

Doutoranda em Contabilidade - UFPR

Universidade Federal do Paraná – UFPR. Curitiba, Paraná – Brasil.

Luiz Panhoca, Universidade Federal do Paraná

Pós-Doutor em Geografia - UFPR

Universidade Federal do Paraná – UFPR. Curitiba, Paraná – Brasil.

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Publicado

19/12/2020

Como Citar

Souza, F. M. de, & Panhoca, L. (2020). O DISCURSO DE SUSTENTABILIDADE E A PESQUISA ACADÊMICA SOBRE RELATO INTEGRADO (IR) NO SETOR PÚBLICO. Advances in Scientific and Applied Accounting, 1(1), 166–184. https://doi.org/10.14392/asaa.2020130309

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