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This study aims to develop a sustainable brand identity model to help organizations align their managerial practices to sustainable development goals (SDGs) and examine its applicability for a Brazilian electrical sector company.

A systematic qualitative review of the literature was carried out to provide a theoretical basis for the attributes chosen to compose the sustainable brand identity management (SBIM) model. To apply the model, the authors collected the data from internal and public domain documents, semi-structured in-depth interviews and non-participant observation of the company's work environment.

The first SBIM model was developed. The Brazilian power sector company implemented sustainable actions related to most of the models' attributes, contributing to the SDGs. A research agenda was presented.

The theoretical contribution is provided toward brand identity and sustainability literature with the sustainable brand identity model development and the conceptual explanation regarding its attributes.

The practical implications are provided from the model application to an electrical company leading to some managerial suggestions that might be used to companies willing to align their practices to sustainability.

The studies on SDG and brand identity models were analyzed in order to create the first SBIM model. This article extends the concept of the brand identity of marketing theory by linking its core to sustainability actions, so far not addressed in academic studies.

After assessing papers on efficiency, most of the studies available are focused on the analysis of efficiency measures, without providing a deep discussion of the factors that determine efficiency. This study aims to evaluate the efficiency of Brazilian electricity distribution companies based on a structural model that enables the identification of a network of relationships among representative variables that contribute to efficiency.

Structural equation modeling was applied in a sample of 62 electricity distribution companies operating in Brazil, forming a balanced panel from 2010 to 2014. Then, the authors verified the model compliance according to the empirical evidence of the entities analyzed. This verification included a survey of the variables, which was supported by theoretical references related to the phenomenon studied. The data collected were statistically treated, and benchmarking models and multivariate techniques were used. Once the adjustments were made, the re-specified model was estimated using the maximum likelihood method.

The empirical model reached good adjustment rates. The analysis concluded that the constructs information system, structural system, management system and sociocultural system affect efficiency.

This study adds to several other papers, and this is one of its main contributions. Relationships among the constructs have been systematized according to literature in the form of a structural model, which will enable future researchers to have a reference frame of relevant studies and a research foundation in this area of knowledge. A third contribution is the model tested in a sample of Brazilian electricity distribution companies, whose results can be compared to other utility sectors (e.g. telecommunications) or to other countries' electrical sectors, thus providing an empirical basis for the proposed hypotheses. Finally, this study also offers a contribution to the Brazilian Electrical Energy Agency (Aneel, in Portuguese), a regulatory agency, providing mechanisms to guide tariff adjustments, seeking a balance between costs and the need for investments allied to tariff affordability.

Access to affordable and sustainable energy is crucial for the improvement of the well-being of modern societies. Most energy technologies require comparatively high up-front investment, which adds to the challenge of electrification, despite the recognized multiple benefits. Partnership with multinational enterprises (MNEs) can provide necessary investment in infrastructure, finance, and technology for renewable energy and contribute to improving development indicators. However, remote areas with poor infrastructure do not have access to MNEs that are profit seekers. The Brazil experience with MNEs and “Light for All” (LfA) program shows that people gaining access to electricity invest more in businesses, education, health, and women reduce their drudgery at household chores. However, areas having a poor infrastructure in the north remain out of electricity, and attempts to create universal access were failed until a regulatory incentive framework and particular attention from the government was established. This is a great learning for the developing countries aiming to achieve sustainable development goals. A host country can gain development cooperation from MNEs with rightly formulated and implemented policies and regulatory conditions.

The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system.

The paper is based on data collected from various documents including those published by the regulator (such as laws, resolutions and technical notes), as well as information from distribution companies and other government agencies.

It is found that regulatory accounting played different roles under the different electricity sector reforms implemented in Brazil. For example, regulatory accounting was minimally used during the first reform, and this brought a range of problems of implementation and consolidation of the electricity sector model. However, regulatory accounting played an essential role in the regulatory framework under the second reform, and this in part contributed to addressing some of the problems of the sector.

This is the first study that describes and explains the Brazilian electricity sector reforms by analysing the so‐called core issues in regulatory accounting and tariff review process. The paper contributes to the literature by providing a broader picture of the interconnection between regulatory accounting and the regulator's objectives.

This paper seeks to analyze the relationship between China and the Northeast region of Brazil, aiming to identify how the renewable energy sector is being developed.

The authors analyzed secondary data from the official databases from China-Brazil chambers of commerce to establish the main points related to renewable energy in Brazil's Northeast.

It is possible to notice the main investments, highlighting the wind energy as a more prominent source recently. The authors also point the huge influence from China on Brazil's Northeast energy sector.

It is difficult to identify the amount of Chinese capital due to the large number of mergers and acquisitions that has been taking place in recent years.

Identification of regions that have been receiving investments and the main interests of Chinese investors in the renewable energy sector.

Demonstration of how the renewable energy sector has taken an important turn in Brazil due to Chinese investment.

To evaluate a regional consortium, analyzing its strategies for partnerships with China to help each other in global questions, as is the case of renewable energy.

This paper aims to investigate how organizational learning (OL) affects the development of anticipatory adaptation to climate change in companies. Because the need to learn increases in circumstances of greater uncertainty such as the case of climate change, one of the processes that can explain different levels of anticipatory adaptation to climate change (AACC) by companies is OL.

The research uses a case study design. Following the procedures of qualitative sampling, an exemplary case of organizational adaptation to climate change in a sector that is extremely affected by the impacts of weather events was chosen. Empirical data collection includes semi-structured interviews and the collection of private and public documents. Such data were analyzed through thematic analysis.

The process of OL for anticipatory adaptation to climate change presents substantial differences from the traditional OL process presented by the specialized literature. In particular, the concepts of single- and double-loop learning were challenging to fit into the learning processes required for AACC.

Organizations have historically been working towards the adaption to external unforeseen events, but anticipatory adaptation to climate change presents new challenges and requires new forms of learning. Previous research has examined the interplay between learning and climate change adaptation, especially at the inter-organizational level. By developing research at the organizational level, this paper addresses a gap in the literature and shows that the required learning to adapt to climate change differs from the traditional learning, described in the management literature.

This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.

This study focuses on a literature review in the area of production engineering and operations management, where 104 relevant scientific publications were identified.

The results show that the most important critical success factor for integrating LSS in Brazil is top management support and commitment. LSS integration occurs predominantly in large industrial companies, being incipient in small and medium-sized enterprises. In general, there is no structured way of applying LSS. A standard framework for LSS is still lacking.

This study is limited to a sample that only comprises Brazilian scientific studies.

Professionals and practitioners can understand the evolution of LSS through practical applications and the main LSS tools used in both the industrial and services sectors. It also points out the critical success factor for the implementation of LSS. The study highlights several roadmaps for LSS implementation adopted by large and modern Brazilian automotive industries based on a robust technological base. This study also contributes to expanding the evidence base of LSS application, both in Brazil and in other countries.

Some suggestions are proposed to clarify the structure and complexity of integrated implementation of LP and SS as well as expand the LSS application in small and medium-sized enterprises. This study is the first to discuss the current situation of LSS in Brazil and provide suggestions to expand LSS in the country. Comparisons of Brazilian LSS literature review with researches of others countries are also presented.

This study aims to identify sustainability indicators in the energy sector through a literature review and validate them from the perspective and context of professionals working in the sector in an emerging economy country, Brazil, considering the relationship of these indicators with the achievement of the targets set by the United Nations sustainable development goals (UN SDGs).

To accomplish this, a literature review on sustainability indicators specific to the energy sector was conducted. Subsequently, a research instrument (questionnaire) based on the identified indicators was developed and a survey was administered to professionals in the field. The collected data were analyzed using the Lawshe method.

The results revealed 20 indicators, distributed across environmental, economic and social dimensions. Among these, nine indicators were validated, including global impacts, local impacts, renewable energy production as a percentage of total production, greenhouse gas emissions, access to electricity, investment in the energy sector, installed capacity in the electricity sector, energy prices in the end-use sector and energy distribution and conversion efficiency.

Consequently, it was possible to determine which SDGs are directly impacted and provide a foundation for future actions that can contribute to the sustainable advancement of the energy sector in emerging countries.

This paper aims to assess all the Brazilian electric power transmission line auctions occurred between 1999 and 2017.

A copula-based Roy/endogenous switching regression model is used. The suitability of this model is twofold: it takes into account the selection bias problem involving auctions data and it allows more flexibility in modeling the joint distribution between the unobserved components of the selection and outcome equations; thus, normal distribution assumptions are not needed.

The main results suggest that stated-owned companies have the highest probability of winning an auction, and there is a non-competitive behavior among the players in the auction. The results also suggest some departure from joint normality in the data.

The copula-based sample selection approach used in this paper is consistent under non-normality and allows one to address different types of nonlinearities in the data such as asymmetry and heavy tails.

The aim of this paper is to present a framework to create a better understanding of the context and to aid the environmental disclosure management process. The paper seeks to present a case study illustrating the proposed methodology for assessing environmental disclosure management.

The ProKnow‐C process is used to identify the opportunities in the literature and the MCDA‐C methodology is used in order to build up the environmental disclosure management (MED) model.

First the ProKnow‐C process was used to identify opportunities in the literature about environmental disclosure and later the MCDA‐C methodology was used to discover the opportunities and to show a process for generating actions to promote improvement in environmental disclosure.

The case study allowed the manager to develop an understanding of environmental disclosure, showing that organizational performance is the key factor according to managers' perception. This knowledge allowed the manager to identify what the company needs to improve in its environmental disclosure regarding the following aspects: targets for using water, energy program, management of effluent and waste, biodiversity, adaptation to emergency plans, training and environmental awareness, expanding the coverage of the certification process and increasing operational performance in specific indicators relating to the electricity sector (pruning control, fire and oil spill).

The structured process of the MCDA‐C methodology enabled a model to be built that showed graphically and numerically the systemic diagnosis of environment disclosure, allowing the manager to know the consequences of a decision a priori and to suggest a set of improvement actions.