Responsabilidade e contabilidade ambiental: um estudo bibliométrico no Brasil

Abstract

Environmental responsibility is directly related to sustainable development, which consists of providing assets and services to society through business activity, without compromising the needs of future generations. Scientific productions in the area of environmental responsibility/accounting promote environmentally responsible actions by companies. Thus, the objective of this study was to demonstrate the disclosure of publications on environmental responsibility/accounting in national journals. Through a descriptive and qualitative study, a bibliometric survey was carried out in Brazilian journals classified as Qualis Capes A1 and A2 in the period from 2011 to 2020. The number of publications, the profile of methodologies and bibliographic references used by sample studies was analysed and the presence of the following study categories: environmental cost; environmental disclosure; environmental accounting (theory); environmental management (practice); environmental risk and environmental degradation; environmental reports. The results indicated an increase in the number of publications in the period from 2011 to 2013, but a decline thereafter. As for the methodological profile, most studies were classified as “Descriptive”, “Quantitative” and with the use of “Documental” and “Survey” type procedures. As for the study categories, the most observed in the publications was “Environmental management (practice)” and the least observed was “Environmental costs”. The predominance of studies related to the practice of environmental management corroborates previous studies, but the fact that the environmental cost category is present in few studies was not expected, mainly due to the relevance of this topic within the theme of environmental responsibility/accounting.