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This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

The use of film language in management is an interesting method to understand the concept of leadership in the internal and external contexts of organizations, by means of metaphors. Thus, the objective of this study was to analyze the metaphors of leadership in a movie.

This was a qualitative research, which used the strategy of film analysis and content analysis (Bardin, 2016). Data were collected by scene decoupage, registered in an observation protocol. In the field of management, there is a growing interest in film analysis for understanding organizations, from inside and outside, by using dynamic methodologies.

The use of metaphors in film analysis made it possible to interpret concepts, for a better understanding of organizations. The identified leaders, despite adopting different attitudes at work, reach a common goal, with gains for the community.

This article also contributes to reflect on the teaching–learning process of management research through different methodological dimensions.

O uso da linguagem fílmica na administração se apresenta como um método interessante para entender o conceito de liderança nos contextos interno e externo das organizações, por meio das metáforas. Assim, o objetivo deste estudo foi analisar as metáforas de liderança existentes em um filme. Trata-se de uma pesquisa qualitativa, com uso da estratégia de análise fílmica e análise de conteúdo (Bardin, 2006). Os dados foram coletados por meio da decupagem das cenas, registradas em protocolo de observação. No campo da administração, percebe-se que existe um crescente interesse na análise fílmica para compreender as organizações, de maneira interna e externa, com metodologias dinâmicas. O uso de metáforas na análise do filme possibilitou interpretar conceitos para melhor compreender as organizações. As lideranças identificadas, apesar de adotarem posturas diferentes no processo de trabalho, chegam a um objetivo comum, com ganhos para a coletividade. Esse artigo também contribui para pensar em processo de ensino-aprendizagem da pesquisa na administração em diferentes dimensões metodológicas.

Considering the relevance of innovative business models in the digitally transformed market and the lack of clarity on the internet of services (IoS) contribution for a business model deployment in current literature, this study aims to fill this gap by evaluating a business model that converges to an IoS adoption in a direct sale of free-range eggs from farmers to consumers.

From the bibliographical research regarding the IoS and business model, the authors developed an IoS-based model framework. The framework has been evaluated in a real business scenario by using a single case study through an interview with the entrepreneur and documental analysis.

As the main result, a framework with the attributes can be considered a tool for an IoS-based business model deployment. The case study concluded that the business is aligned with the IoS adoption, and the framework presents adherence to it.

The case study was limited to only one company owing to the IoS’s novelty and the lack of correlated business models. Although the case study limits to the agriculture field, the proposed framework may be broadly applied.

Considering that the lack of a comprehensive business model causes new businesses to face challenges, it is relevant bringing up the present case study of the IoS-based business model, which correlates these two subjects, still poorly explored in the scientific literature: IoS and business models.

This paper aims to analyze the evolution and interaction over time of the functions of a technological innovation system (TIS) based on the concept of an innovation motor.

It is a case study of the innovation system associated with the technology for producing cage-free pullets for laying eggs in Pelotas/Rio Grande do Sul (RS).

The motors proposed by the TIS approach evolve sequentially and are associated with cumulative causality mechanisms. The study's results identified two functionalities: analysis of the chain as a whole and coordination of the actors involved in the system. The study's results also identified the presence of inflection points at the beginning of each of the motors.

The absence of a more accurate detailing of the market motor in discussions of the evolution of the motors and functions of TIS cage free Pelotas.

Innovation Motors as a new guiding approach for participatory innovation initiatives in rural areas.

Application of the TIS approach in agribusiness and proposition of two new functions for motor analysis, in addition to including inflection points as activation triggers in the evolution between motors.

Given the importance of food waste in the economic, social, health and environmental dimensions, the purpose of this work is to detect, through a systematic and configurative literature review on food-waste-measurement methodologies, the global approaches, characteristics, limitations, opportunities and results applied within the literature. The analysis of these papers provides useful information about how far we are from international action plans and, therefore, how we need to direct programs and policies to measure and reduce food waste and ensure food security and food safety.

The authors have conducted a systematic, configurative literature review on food waste measurement methodologies applied only within empirical studies published in academic peer-reviewed scientific journals. Based on the Commission Delegated Decision (EU) 2019/1597 of May 3, 2019 (OJEU, 2019) regarding common methodologies and minimum quality requirements for the homogeneous assessment of food waste quantities and composition, the authors investigated the issue on Web of Science Core Collection (WoS) from June 2000 to June 2020. The authors researched keywords within article titles, abstracts and author keywords by utilizing 34 different research strings.

The proposed review particularly refers to following topics: measurement methodologies applied according to the Commission Delegated Decision (EU) 2019/1597; editorial placement and publication timeline; geographical area; food supply-chain stage and publication journals; and the main features, limitations, opportunities and results for each measurement methodology as presented by authors. Among the first 48,000 results, only 58 academic articles are perfectly in line with the aim of the review, highlighting the lack of standardized methodologies, the limits of those proposed and the deficiency of comparable results to achieve sustainable international goals.

The proposed review is one of the few concerning food waste measurement methodologies. Food waste measurement is essential to rebalance the actual inadequate food system and to switch it toward a fair, healthy and environmentally friendly one, thereby (1) managing the human nutrition system paradox of hungry, undernourished and over-weight people; (2) reducing food insecurity; (3) ensuring each living being's access to healthy, nutritious and sustainable food; and (4) reducing environmental impacts (neutral or positive impact) and the loss of biodiversity and mitigating climate change.