Search results

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.

A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.

Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).

The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

The Spanish region commercially branded as Costa Blanca has long been a popular destination for millions of holidaymakers from both northern Europe and Spain itself (Gaviria Labarta, 1974; Moreno Garrido, 2007). However, from the 1960s onward, these Mediterranean shores have also attracted thousands of people from northern Europe for other purposes, some as more or less permanent residents, and others as seasonal peripatetic visitors, traveling back and forth between their first, second or third homes (Aledo, 2008). In many ways, the increase in second home visits and long-term stays in areas such as Mediterranean Spain parallels well-known developments of seasonal and full-time retirement and other migration in North America to what has been termed the Sunbelt states (Mings & McHugh, 1995). The situation in Europe, however, is more complex, due, for instance, to the crossing of national borders, a variety of spoken languages, and possibly also for greater cultural differences. Certain parts of such flows are related to perceptions of diminishing distances and to the progress of internationalization processes in societies in general, where tourism and other long-distance mobilities are not only an outcome, but also a crucial catalyst.