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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 confinement resulting from the current COVID-19 pandemic is impacting all human activities. With technology, many of these activities such as business processes are being transformed. As such it is important to understand how these transformations are taking place and how to address the new challenges with equally innovative strategies.

The purpose of this chapter is to analyse and explain the influence of e-commerce as an independent variable, in consumption habits, and as a dependent variable, in times of COVID-19, for consumers in Durango Mexico. To do so, a quantitative methodology was adopted, in which each of the variables is diagnosed, followed by ANOVA and regression tests to determine the proposed relationship.

The findings show that e-commerce does have an impact on consumer buying habits in the city of Durango, that the ‘surf the internet’ dimension is the one that occurs most frequently and that price is the factor most highly valued by consumers.

This chapter analyzes organizational culture and organizational citizenship behavior in Peru. A research was conducted at the beginning of 2017 in Peru, and 250 employees in Lima, Peru, participated in the research. The research was on the influence of organizational culture on citizen behavior. The results of the research study conducted in Peru indicated how participation, consistency, adaptability, mission, and performance impact the dimensions of behavior such as help, loyalty, initiative, civic virtue, self-development, and sportsmanship. It revealed a broad influence of consistent cultural traits on citizen behaviors of support, in addition to the development of citizen behaviors for initiatives and self-development if the company excelled at offering an opportunity for participation for collaborators. Overall, the results demonstrated the role of culture in Peru’s economy. Accordingly, knowledge regarding Peru’s language, religion, customs, cuisine, crafts, music, and dance is significant. The methodology of this study was based on the collection of documents and studies where the Andean culture has been the main reason for economic development in Peru. This chapter helps clarify the foundations for doing business in Peru by understanding the perception of Peruvian citizens and their distinctive characteristics of organizational behavior. The results presented in this chapter are obtained from the analysis of the economic evolution of Peru, its culture, its demography, and the study of how they do business in that country, in addition to analyzing how they make decisions, agreements and how they develop based on the principles of the Andean culture.

How would you explain why you bought your car, enrolled in your university of choice or purchased that monthly coffee subscription? It is only through marketing that consumers become aware of a brand's existence, sourcing methods, production process, end-product materials and its effects on the environment. This study analyses the factors marketers consider while conducting their activities and the ethical duties they have with the aim to ascertain the claim that marketing aims to influence consumers in a certain direction. Proving the truth of this claim will help marketers adjust their practices and ethical conduct to help achieve sustainability as a Global Sustainable Development Goal, in addition to helping their target market make well-informed purchasing decisions.

Tourism, as a system, develops strategies for risk prevention and mitigation. The shock generated by the COVID-19 pandemic is different when compared with previous events because it is more intense and prone to structural changes. Tourists' perceptions condition their behaviour and decisions, with adverse results on travel and tourism consumption; and hygiene and health risks generate a cause-effect relationship on destination specificities.

From globalisation to risk perception and crisis management, in a framework where technology, communication and digital content represent undeniable importance, we are facing circumstances especially conducive to the redesign of the collective future, where the sustainability of tourism is a collective goal, arising from the right balance between the competitiveness of destinations and climate action.

Given the prospects for the next decade, health and hygiene are structural factors to be considered in decision-making processes. Thus, so the proposed approach contributes to the awareness, by the various stakeholders, of its importance and the need to implement methods and processes compatible with more inclusive and responsible tourism.

Purpose – To outline the arguments and consequent legislation that prohibited and then allowed alcohol consumption by fans in Brazilian sports arenas since 1996.

Design/methodology/approach – We present the social and political debates regarding alcohol consumption by sports fans having the Brazilian legislation as a starting point and using the multiple streams framework (Kingdon, 1995). We identify the problems, policies and politics streams on three phases: the prohibition of sale and consumption of alcohol in sport stadiums, the exceptional allowance for the 2014 FIFA World Cup and its consequences on state laws five years after the 2014 event.

Findings – Violence among football supporters was the focal event to approve laws prohibiting alcohol consumption in sports arenas. For the 2014 FIFA World Cup, the sport governing body demanded the opposite, so Brazil and some states approved an exception to their laws. Since then, states see an opportunity to allow the sale and consumption of alcohol in and around the stadiums, questioning the relationship between alcohol and violence. These state laws are under examination by the Supreme Court because they may counteract a national law.

Research limitations/implications – Public safety is the key justification to uphold the laws, but a lack of empirical data and research delimit the arguments on how beneficial alcohol prohibition is to suppress supporters' violence. Lawmakers and groups of interest may also include beer industry lobbying strategies and health-related issues as relevant variables in the debate, although they are not discussed in this chapter.

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.

Food sovereignty has increasingly become a common political framework for alternative food movements seeking for radical change in the agrifood system. The transformative potential of food sovereignty is context-dependent, resulting in different approaches and strategies in different territories. In this chapter, we address the case of Catalonia (Spain), as an example of global North food sovereignty movement, in which consumers play a predominant role. Based on five discourses on food sovereignty previously identified as a political proposal for social change in Catalonia, namely “activism,” “anti-purism,” “self-management,” “pedagogy,” and “pragmatism,” we discuss internal divergences within the movement that lead to convergences with other political trends in the agrifood system. Despite the movement converges in several critical points at a conceptual level, such as what is the meaning of food sovereignty, or its understanding of the food sovereignty proposal as a vehicle for deepening democracy, it has strong divergences at the operational level, that is, on how to achieve the social and political change it seeks. A structuralist or agency-focused vision of social change and the relevance assigned to ideological affinity among actors are core elements explaining such divergences. In this chapter, the authors explore these internal divergences within the Catalan food sovereignty movement, which at the same time lead to convergences with other repoliticization concepts within the agrifood studies literature (specifically food democracy, food citizenship, and political consumerism).

Consumer behavior has evolved because of technological development. Nowadays, consumers carry out the different stages of the decision-making process by combining multiple devices which has been defined as multi, cross and omnichannel behavior. These behaviors have attracted the attention of academics and become a hot topic in literature. As a result, vast amounts of studies on the subject need to be revised and clarified. Thus, the aim of this chapter is to synthetize the primary academic literature that analyzes multi, cross and omnichannel behavior from the consumer point of view. To do that, first, the main concepts (multi, cross and omnichannel) and their differences are clarified. Second, the major findings of channel mix literature regarding the topics, channel scope and theories are exposed and described. Third, the opportunities and future lines of research are presented. This chapter contributes to the literature by clarifying the conceptualization of multi, cross and omnichannel behaviors; offering a complete picture of the main topics, channel approaches and theories addressed in channel mix literature; and presenting future research opportunities and open research questions in a channel mix context that could serve as a starting point to build further research.