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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.

The health emergency resulting from the SARS-CoV-2 virus is a public health crisis with serious effects on all social dimensions. This chapter has estimated the effects that this pandemic could potentially have on tourism activities in Ecuador. The scenario methodology was the method of choice since it allows analyzing the environment and comparing different internal and external factors, placing them in a future context for the tourism sector. The data were obtained using the following: (1) UNWTO estimates anticipate that the pandemic will cause a decrease in tourist arrivals and income between −50% and −78% across the world; and (2) a simulation of the pandemic's possible impacts on employment, production and taxes that would cause drops of 50%, 70% and 78% in the demand for accommodation and food and beverage services that represent economic activities that are directly related to tourism.

The results confirm that in scenario 1, losses will amount to 1.327 million US dollars; in scenario 2, to 1.600 million USD; while for scenario 3, the country will stop receiving more than 1.700 million USD. Eight sectors of the economy will suffer 95% of the impact on job loss: the food and beverage service stands out from the rest, since 77 out of 10 jobs lost will come from those types of activities. The two other sectors that would suffer significant impacts would be trade and accommodation activities, which account for 8% and 5%, respectively, of the total number of jobs lost.

During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how sustainability is integrated into management education at higher education institutions. It is based on a systematic literature review that teases out governance, education, research, outreach and campus operations (GEROCO) as key elements for embedding sustainability in management education. In addition, it identifies the important role of having an overall governing strategic direction that serves to anchor sustainability. The chapter highlights that sustainability and responsible management education initiatives are interconnected and are complex to embed through the university system.

Overtourism is an emerging concept and a perennial process every destination is going through. It is a cyclic phenomenon derived from the destination, retained in the destination and at last demised by the destination. It's a kind of ‘tourism illness’ spreading rapidly in every destination in the present scenario. The status of overtourism in every destination has been caused by the tourist, of the tourist and for the tourist. In the context of religious places in Odisha, overtourism is a ‘disorder’ that cannot be mitigated, as religiosity, faith and spiritualism have propelled and governed people's sentiment and emotion. Hence ambiguity arises out of making an intrigue situation between a myth or a spiritual sojourn bounded by faith and belief. This chapter significantly contributes by unfolding the existing literature by providing the origin and evolution of overtourism, various stated definitions by the different authors, causes and consequences, and overtourism in religious destinations by adopting an exploratory study, particularly in case of the Golden triangle of Odisha.