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The purpose of this paper is to propose a process management framework for Chemical Waste Treatment Laboratories (CWTL) that can be used as a management tool to identify and manage critical process.

Proposition of a generic classification for categories of chemical waste; use of the ABC analysis as a tool for analysis of priority in relation to the inputs of an CWTL; use of the process matrix (variety vs volume) to identify the key resources required to perform the activities of a CWTL; and use of mapping process techniques to map the processes defined and calculate times.

The proposed framework was applied to a CWTL at University of São Paulo, Brazil, and showed that the high variability of demand is a significant factor in the management of this laboratory, requiring processes that are flexible to meet this demand. The results showed that the applicability of the production and operations management theories within the scope of process management of CWTLs, proved to be useful tools for improving the treatment efficiency of chemical waste in these facilities.

The novelty of this work is in the fact of using production and operations management tools in the management of CWTLs to propose diagnoses to improve the management of their processes. The proposition of a comprehensive classification for chemical wastes generated in CWTLs is also highlighted.

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.