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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 chapter is a case study of Companhia Siderúrgica Nacional (CSN, National Steel Company, Volta Redonda, Rio de Janeiro, Brazil), in order to compare two models of social responsibility adopted by the same company in two different historical periods: when it was state-owned company (since forties) and then when it was privatized in the 1990s. The results are preliminary for this case study, in that the research is ongoing. However, we can anticipate a main conclusion, that CSN has no social responsibility with its main stakeholders: the community of city Volta Redonda, where industrial activities are carried out. This research is relevant for future research in the comparative perspective, in poor or developing countries such as Brazil. We add that this study has led us to build the concept of territorial social responsibility, in order to broaden and move beyond the debate focused on social responsibility in the corporate world and move towards a transnational reflection of what is liability to the planet.

This paper reassesses the center-periphery relationship in light of recent developments in the international monetary system and the currency hierarchy in a geopolitical economy framework. The center-periphery relationship has historically been examined in relation to the international division of labor, the pace and diffusion of technical progress associated with it, and the pattern of consumption it embodies. As conceived by structuralists and dependentistas, it is not seen as the result of the uneven and combined development of capitalism: it does not take into account the struggle between the dominant States (center), which want to reproduce the current order and the contender States (periphery) which aim to accelerate capitalist development to reduce the unevenness, and even to undermine the imperial project of dominant states. In a geopolitical economy framework, a powerful obstacle peripheral countries face in their efforts at combined development is the international monetary system, something that the theorists of the center-periphery relationship have perhaps overlooked. Because of its subordinate position in the currency hierarchy, the periphery is subject to greater external vulnerability, greater instability of exchange and interest rates, and as a result, enjoys a more restricted policy space. In this sense, the chapter shows that, beyond macroeconomic policies, the currency hierarchy in a context of high capital mobility limits a range of developmental policies of peripheral countries, reinforcing the unevenness of world economy and constraining combined development.

Risk reporting in financial reports has a positive impact on the company and its stakeholders. The purpose of this research is to present a literature review using the bibliometric method with the title we used is Risk Reporting, and the keywords are risk disclosure, risk reporting, stakeholders, and stakeholder theory. Data processing in this chapter uses Publish or Perish (PoP) software and Vos Viewers. This study uses the Google Scholar database. The researcher scanned the journal by using Scimagojr.com to view the journal quartile. Before the search was revised, there were 230 papers from 1991 to 2021 (30 years). Researchers will see the development of risk reporting from several sides, such as the country of origin of the researcher, the type of industry that reports risk, the research methods that have been used so far, and the analysis used for reporting risk.

The evolution of tourism must be framed into policies that aim a development model perspective for the destinations, based on the analysis of economic, political, and social indicators. Therefore, emerging destinations, located in territories with low population density, should be a target of a careful strategy policy, considering the characteristics of the region. In particular, the disaster caused by the pandemic context (i.e., COVID-19) implied profound changes in tourism thinking, planning, and development of regions in Portugal and throughout the world. The present chapter proposes the creation of a tourism monitoring system for Arouca (Portugal), a territory classified as Low-Density Territory, with specific characteristics. The monitoring will involve the planning and management of database, at the disposal of all stakeholders, ensuring that the tourism flows in analysis do not get overwhelmed, allowing the discussion of opportunities and threats for the territory, based on the partnership between the population, public and private sector, adjusted to the social, cultural, economic, and environment perception. Will also be considered the perspective of the local community from Arouca's region, the main actors from the territory such as Geopark Association of Arouca and the City Council, according to the surveys used as data basis of this study, along with statistics analysis.

E-wallet is one of the financial technology (fintech) products. In Indonesia, e-wallet is still in the growing stage. Many e-wallet providers are attracted to join the market every year, and the competition becomes tighter, focusing on customer acquisition. Promotion is launched, burning much cash in making the promotion. However, cash-burning does not guarantee that customers will use one e-wallet. Customer satisfaction is an important key element of success and continuous use in information systems and e-commerce contexts. This research aims to investigate the satisfaction of e-wallet customer in Indonesia, focusing on and extending the trust role. This study adopted the model proposed by Geebren, Jabbar, and Luo (2021), which is an extension of information system success model. This research used Structural Equation Modeling with Partial Least Squares to analyze the data. It was found that factors that influence customer satisfaction are trust, system quality, information quality, service quality, and structural assurance. The authors found that trust positively affects customer satisfaction, and trust plays a vital role in customer satisfaction. Also, trust has a role as partial and full mediators. It is suggested that e-wallet providers should consider enhancing customer satisfaction.

Analyzing educational evaluation not only implies investigating its goals, methods, and dimensions, but also studying the rationale behind it. The present contribution relates this rationale to the interests and the goals set by the agents involved in the formulation and implementation of educational evaluation. When it comes to the evaluation of higher education in Brazil, the specific topic of this chapter, those agents are not restricted to the scope of public departments and boards of education; also included are national and international companies as well as inter- and supranational organizations that directly or indirectly set up quality and efficiency standards for educational processes. Particularly, the rationale and the goals of the higher education evaluation models developed in Brazil from the 1970s up to the present will be focused on, highlighting the close relationship between educational assessment and educational regulation.