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This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR). It theoretically articulates the notion of CSR and the formal education perspective to discuss managerial education.

Stude nts in the Management program were surveyed for their opinion on the notion of CSR. Data were collected through triangulation by combining the application of questionnaire and documentary research. There were 241 valid questionnaires, and this is the size of the sample. Data were analyzed by using the SPSS software (version 20), descriptive statistics and non-parametric tests.

Results reveal that, for undergraduate Management students, the most important CSR dimensions are, in hierarchical order, the philanthropic, the ethical, the legal and the economic. Thus, one can notice an inversion of the original CSR pyramid proposed by Carroll (1991).

The main limitation is the conduction of research in the context of a single public university.

Results indicate a change in how CSR is understood, the philanthropic dimension becoming the main factor for the establishment of organizational goals.

Considering that undergraduate Management students are the future members of the corporate world and decision-makers in society, these results indicate the stance these future professionals will take when confronted by dilemmas involving CSR.

This investigation is original in Brazilian context, for it identifies students’ opinion on CSR using a questionnaire whose development was based on the CSR pyramid.

The purpose of this paper is to analyze the evolution of the corporate social responsibility (CSR) pyramid conceived by Archie B. Carroll. Anchored by theoretical and empirical evidence, this paper proposes a new model of analysis: the “CSR Spinner.”

To propose this new model, the authors are presenting a conceptual paper.

As a result of the analyses conducted in this paper, the authors propose the “CSR Spinner” model. This model which contemplates four dimensions (ethical, economic, legal and philanthropic) has in its structure a center bearing and three lobes that are derived from the center. In the center of the “CSR Spinner,” the ethical dimension is positioned and in the lobes are the other dimensions. In the “CSR Spinner,” the ethical dimension has the role of giving the model dynamism, defining both the direction and speed with which the lobes rotate, thus generating total CSR.

The “CSR Spinner” is original, as it consists of a new way of conceiving of the CSR pyramid.

As a knowledge instrument that allows the manipulation of reality, that is, to think, analyze, understand and predict this reality, the “CSR Spinner” model has the potential to provide advances in research on CSR. Because it proposes a theoretical refinement, this model still needs to go through a process of theoretical and empirical validation.

The “CSR Spinner” model has pragmatic connotations that can help corporate management adapt to various national and international contexts.

The “CSR Spinner” model represents an advance over the CSR pyramid, because of the model’s characteristics of dynamism, flexibility and adaptability across all types of organizations and within various national and international contexts.

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.

This paper is focussed on answering the following questions: How are poor families surviving in this era of COVID-19? What is life for children from poor families? What has become of their reality? To understand the realities of poor families and children during COVID-19, specifically in Ghana, this paper aims to analyse how COVID-19 has affected children from poor families in Ghana and how welfare institutions can work to provide rapid help to such families.

COVID-19 is affecting different populations in almost all parts of the world. One group that is likely to experience challenges are children because they have to depend on others for their survival. This study, therefore, provides an expert opinion on the issues that children in Ghana might face because of the global public health pandemic. Nonetheless, this research relied on secondary data from articles, journals, related studies, textbooks and relevant web pages to support the points made in the paper.

COVID-19 has put a lot of undue economic and social pressure on poor families. Due to these pressures, children from such families are likely to suffer a higher risk of child labour and streetism. Furthermore, they may miss out on the social and economic benefits the school system provides such as the free meals provided for public schools by the Government of Ghana under the school feeding programme.

Admittedly, there have been numerous studies since the outbreak of C0VID-19 pandemic. However, this paper is the first paper discussing into detail how COVID-19 has affected children from poor families and addresses how state welfare institutions can leverage on the use of efficient management information system to identify and support poor families during and post-COVID-19.