Analysis of the scientific productions about companies, accounting information and sustainability in the pandemic context (Covid-19)

Resumo

The pandemic (Covid-19) decreed by the World Health Organization on March 11, 2020, originating in China in 2019, has generated drastic changes for the world society, and so far is impacting negatively, and changing the quality of life of the entire population. Humanity has been facing an invisible disease and man needs to rethink consumption patterns, as well as the negative environmental impact generated by these patterns. To this end, we aimed to analyze the scientific productions on companies, accounting information and sustainability in the context of the pandemic (Covid-19). This study is classified as a descriptive, bibliographic and qualitative research, as it sought to identify information to highlight the socioeconomic and environmental impacts generated by the pandemic (Covid-19) in organizations. In this sense, the quality of information about these impacts are indispensable issues for analyzing the sustainable development of corporate business. Other impacts were identified in relation to environmental quality such as the companies' accounting technical standards, and theoretical reflections on integrated reporting studies.