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The purpose of this chapter is to analyze the reflection of corruption in Brazilian companies listed on Brasil, Bolsa, Balcão (B3). The methodological design comprised a qualitative and descriptive approach in which documentary research was used to gather data. Content analysis was employed to treat data retrieved from Standard Financial Statements, Explanatory Notes, and Sustainability Reports, from 2013 to 2017. The findings reveal a low level of disclosure of the companies listed on B3 concerning the reflections of corruption. The disclosed reflections include the increase in the company's operating costs and the impact on the company's future cash flow which can be direct, such as through the reduction of revenues from canceled negotiations, or indirect, through transaction costs due to the misconduct of the company.

This chapter reviews Colombia's unique environmental and social features and Colombia's realities in the third decade of the twenty-first century. It is crucial to understand the country's recent past and to take its structural and historic struggles into account when building sustainable futures.

This chapter also reports the findings of a primary data research study using futures scenario methodologies. The study participants represent different stakeholders' visions of four alternative futures regarding the climate crisis and massive biodiversity loss and social and economic crises.

This chapter's empirical study identifies Colombia's constraints to building a future that is just, inclusive and centred on nature. In addition, we describe in detail the structural changes needed for Colombia to achieve the best possible future scenario (socioeconomic prosperity and resilience to climate change). Finally, this chapter offers conclusions and recommendations.

I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain simulations indicating that the reform should reduce informality significantly. Empirically, I obtain difference-in-difference estimates from two household surveys. Estimates from the repeated cross-sections data indicate small, short-term effects and large long-term effects. Estimates from the household survey panel data are in line with these results. I also simulate difference-in-difference estimates with different combinations of changes in payroll taxes and enforcement indicating that large improvements would have been needed to obtain the corresponding econometric estimates.

This paper aims to expose the economic and political relations of power disguised in the concept of financial risk as institutionalized in post-crisis economic policies and practices. We do so by examining, from a historical materialist approach, the actors and social struggles implicated in the aftermath of crisis in Mexico and Turkey. We argue that Mexican and Turkish state authorities have targeted workers so that they may disproportionately bear the costs of financial uncertainty and recurrent crises as workers, taxpayers, and debtors in the aftermath of the 2008–2009 crisis. We emphasize, though, that there are important institutional mediations and case study specificities. Mexico’s reforms that target labor as one of the main bearers of financial risk have been locked into legislation and constitutional changes. Turkey’s policies have been implemented in a more ad-hoc manner. In both cases under contemporary capitalism, we see risk as not confined to national borders but as also flowing through the world market. We further argue that the World Bank Report 2014 Risk and Opportunity: Managing Risk for Development emerges out of and reflects such real world responses to crisis that have been predominantly shaped by advocates of neoliberalism, to the benefit of capital. As an expression internal to global capitalism, the World Bank Report functions to legitimize the exploitative content of contemporary financial risk management policy prescriptions. In response, democratized financial alternatives that privilege the needs of workers and the poor are required.