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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.

Links between urban areas and public space have always had a central presence in the field of Urban Sociology. During the last four decades, and in relation with globalization processes, reflection about city places and what constitutes the “public” has increasingly been in line with what has been called an “emplacing heritage process,” which emerged as a controversial point of intervention in urban areas. In this sense, itineraries have been considered of primary importance in urban heritage signification, recognition, and symbolic production. In short, these routes appear as ways in which public space is materially and symbolically occupied, becoming emplacing heritage processes in themselves.

In this chapter, we study two heritage-making processes through neighborhood itineraries, which are carried out in district territory and are located in two peripheral neighborhoods belonging to the City of Madrid (Hortaleza and Carabanchel). Ultimately, the point here is that these routes are not merely a pathway that “goes” along acknowledged heritage places; these itineraries are an emplacement and a signification of patrimony itself. These processes act as markers of iconic places and as remembrance performances of neighborhood memory. We would argue that routes around historical places in Carabanchel, as well as the “Three Wise Men” popular parades in Hortaleza bring shared geographical imaginaries, collective memory, and iconic places together in everyday experiences of both places. These itineraries change both urban sites in terms of their neighborhood heritage by disputing spatial discourses and imaginaries of heritage, urban place, and neighborhood.