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Book part
Publication date: 23 March 2017

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

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…

Abstract

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 1 February 2011

Manuel Castelo Branco, Catarina Delgado, Cristina Sousa and Manuel Sá

The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.

Abstract

Purpose

The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants.

Design/methodology/approach

The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as disclosure media using content analysis. Non‐parametric statistical methods are used to analyse some factors which influence disclosure.

Findings

Portuguese companies attribute greater importance to the internet. The analysis showed that size is significant in explaining ICD only in the case of annual reports. The results also indicated that industrial affiliation is only partially a factor explaining ICD.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.

Originality/value

The paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data. This paper is one of the first to investigate ICD both in annual reports and on the internet.

Details

Corporate Communications: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 8 August 2016

Margarida Fontes and Cristina Sousa

The purpose of this paper is to address the strategies adopted by science-based start-ups to gain access to knowledge resources at diverse spatial levels. It investigates…

Abstract

Purpose

The purpose of this paper is to address the strategies adopted by science-based start-ups to gain access to knowledge resources at diverse spatial levels. It investigates the presence and relative importance of ties endowed with different types of proximity in firms’ knowledge networks, and the role played by non-geographical proximity in gaining access to knowledge sources, both nearby and distant.

Design/methodology/approach

An analytical framework is proposed that distinguishes between two dimensions of proximity – geographical and relational – leading to different forms of proximity, which are further linked with modes of knowledge interaction (formal or informal). A methodology for network reconstruction is developed and applied to Portuguese molecular biology firms, permitting to identify the origin, location and nature of the ties and to position them along forms of proximity.

Findings

The results show that the incidence and mix of the different forms of proximity vary in firms’ individual networks, being possible to identify several patterns. They also uncover the relevance of relational proximity, whether or not coexisting with geographical proximity and often compensating for its absence.

Research limitations/implications

This approach needs to be complemented with further research that refines the operationalization of relational proximity, by attempting to disentangle the influence of different types of non-geographical proximity. Further research will also explore in greater detail the factors that may explain variety in the proximity mix of firms’ networks.

Practical implications

The paper offers insights into the knowledge sourcing strategies adopted by science-based firms located outside the main concentrations of knowledge in their field.

Originality/value

The paper contributes to the literature on the role of proximity in knowledge access, by developing and empirically testing a taxonomy of forms of proximity, considering the characteristics of science-based firms. It uncovers the mechanisms through which relational proximity can contribute to span spatial boundaries, highlighting the role played by entrepreneurs’ personal networks.

Details

European Journal of Innovation Management, vol. 19 no. 3
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 7 September 2010

Maria Cristina Sousa Gomes, Maria Luís Rocha Pinto and Gabriela Gomes dos Santos

With this reappraisal, the purpose of this paper is to present a reflexion on and discussion of the concept of quality of life (QL) with the intention of delimiting its…

Abstract

Purpose

With this reappraisal, the purpose of this paper is to present a reflexion on and discussion of the concept of quality of life (QL) with the intention of delimiting its meaning and application within the scope of the research project entitled “Costs and benefits of urban dispersion on a local scale”.

Design/methodology/approach

The concept of QL contains a significant degree of complexity and multidimensional variables, in addition to the dynamic nature inherent in all social phenomena. The application of this concept at a local level and within the context of the Portuguese socio‐territorial reality requires rethinking the concept through the different authors and approaches, in order to delineate the research process, and guarantee its operationalisation, selecting the social indicators than can serve this purpose, with the intent of gaining a clearer understanding of QL as perceived and evaluated by the people and groups living in various dispersed urban areas.

Findings

From the readings of literature in the field, one can understand the importance of choosing the relevant domains when analysing and measuring QL. As with the choice of indicators, in order to be able to measure the QL, simultaneously, at a local level, the choice of indicators and the delimitation of units of analysis are also fundamental in order to be able to obtain the comparison and real measure of quality of life and not the contingencies of specific contextual characteristics.

Originality/value

The study aims to open a new research perspective in the field of social sciences, more specifically in the areas related to QL and urban dispersion.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 9/10
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 21 September 2010

Manuel Castelo Branco, Catarina Delgado, Manuel Sá and Cristina Sousa

The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and…

Abstract

Purpose

The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company.

Design/methodology/approach

The paper examines ICD in 2004, 2006 and 2008 annual reports using content analysis. Non‐parametric statistical methods are used to test size and industry effects on disclosure, the effects of the level of disclosure on the growth of a company and to determine the significance of the differences in disclosure between the years under analysis.

Findings

The analysis showed that size is significant in explaining ICD. The results also indicated that industrial affiliation is only partially a factor explaining ICD. It was not possible to confirm neither an increase in ICD over time, nor the relationship between ICD and growth.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.

Originality/value

This paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data.

Details

EuroMed Journal of Business, vol. 5 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 1 April 2014

Manuel Castelo Branco, Catarina Delgado, Manuel Sá and Cristina Sousa

This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR…

Abstract

Purpose

This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries.

Design/methodology/approach

The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size.

Findings

Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process.

Originality/value

It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.

Details

Baltic Journal of Management, vol. 9 no. 2
Type: Research Article
ISSN: 1746-5265

Keywords

Content available

Abstract

Details

European Journal of Innovation Management, vol. 17 no. 2
Type: Research Article
ISSN: 1460-1060

Content available
Article
Publication date: 1 February 2011

Wim J.L. Elving

Abstract

Details

Corporate Communications: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 9 April 2019

Mara Cristina Cardoso de Oliveira, Marcio Cardoso Machado, Charbel Jose Chiappetta Jabbour and Ana Beatriz Lopes de Sousa Jabbour

Circular economy is an emerging concept which requires insights from a variety of disciplines, especially from sustainable operations management. Therefore, the purpose of…

Abstract

Purpose

Circular economy is an emerging concept which requires insights from a variety of disciplines, especially from sustainable operations management. Therefore, the purpose of this paper is to verify how formal and informal instruments of governance influence the induction of green practices in a green network located in Brazil, with implications for the circular economy.

Design/methodology/approach

Based on a review of the supply chain (SC), green supply chain management, and governance literature, proposals are made regarding the influence of governance instruments in inducing green practices. To investigate these propositions, a qualitative research was conducted using a single exemplary case study of a cosmetics supply network.

Findings

The authors present original research findings which have both expected and unexpected implications for the circular economy, due to the fact that the data analysis showed that the formal (contracts and environmental norms) and informal (trust and cooperation) instruments of governance positively influence the induction of green practices within the supply network.

Originality/value

This study contributes to supply network and governance theory by providing insights for better understanding of how governance instruments can induce green practices in a supply network, and it provides practical implications for SC managers, by showing the importance of considering different governance instruments. Implications for the circular economy are made.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 5
Type: Research Article
ISSN: 1477-7835

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