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Article
Publication date: 4 May 2020

Editinete André da Rocha Garcia, Gustavo Macedo de Carvalho, Joao Mauricio Gama Boaventura and José Milton de Souza Filho

This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to…

Abstract

Purpose

This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).

Design/methodology/approach

A literature review of articles published from 1987 to 2015 was conducted using the three databases, Ebsco, ISI and Jstor, with CSP-D as the dependent variable. The goal was to identify the theoretical perspectives underlying the studies and the independent variables.

Findings

The literature revealed a set of variables and their general measures, but the consensus confirmed that there was no single explanation for what determined CSP-D. The published theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory.

Originality/value

The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered by the literature as the ones that influence CSP-D. This information will be useful for researchers interested in developing their own studies on CSP-D because it presents the evolution of CSP-D factors over time and organizes the findings of multiple studies developed since the emergence of the theme.

Details

Social Responsibility Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

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

Keywords

Article
Publication date: 10 April 2017

Ailton Moisés Xavier Fiorentin, Renato Billia Miranda, Dalva Maria de Castro Vitti, Gustavo D’Almeida Scarpinella and Frederico Fabio Mauad

Erosion is the main cause of soil and water degradation, which demands investments for the recovery of such natural resources. The purpose of this paper is to quantify and…

Abstract

Purpose

Erosion is the main cause of soil and water degradation, which demands investments for the recovery of such natural resources. The purpose of this paper is to quantify and spatialize soil losses in a municipality with large areas of monoculture of sugarcane.

Design/methodology/approach

The Universal Soil Loss Equation was applied for the identification of areas susceptible to erosion in the municipality of Jahu, SP, Brazil. Soil maps, statistical census data from Brazilian Institute of Geography and Statistics, radar images from SRTM, rainfall data from Fatec-Jahu hydrometeorological station and digital satellite images from Landsat 5 TM were used for the analyses. Four basic parameters were evaluated: topography of the terrain, rainfall erosivity, soil erodibility, and soil use and management factors. The analyses were conducted in the Geographic Information System (ArcView software).

Findings

The results show most of the municipality (91 percent) consists of areas of erosion potential. However, the remaining 9 percent can potentially produce 40 percent of the sediment load, which indicates the need for conservation practices and environmental recovery for a reduction in the erosion process acceleration.

Originality/value

In view of the expansion of sugarcane culture in the cities of São Paulo, the results show the importance of a master plan for new areas of sugarcane planting and the need for restoration of riparian vegetation in the surrounding streams and springs for the reduction of erosion.

Details

Management of Environmental Quality: An International Journal, vol. 28 no. 3
Type: Research Article
ISSN: 1477-7835

Keywords

Abstract

Purpose

This study aims to estimate the overall SARS-CoV-2 seroprevalence and evaluate the accuracy of an antibody rapid test compared to a reference serological assay during a COVID-19 outbreak in a prison complex housing over 13,000 prisoners in Brasília.

Design/methodology/approach

The authors obtained a randomized, stratified representative sample of each prison unit and conducted a repeated serosurvey among prisoners between June and July 2020, using a lateral-flow immunochromatographic assay (LFIA). Samples were also retested using a chemiluminescence enzyme immunoassay (CLIA) to compare SARS-CoV-2 seroprevalence and 21-days incidence, as well as to estimate the overall infection fatality rate (IFR) and determine the diagnostic accuracy of the LFIA test.

Findings

This study identified 485 eligible individuals and enrolled 460 participants. Baseline and 21-days follow-up seroprevalence were estimated at 52.0% (95% CI 44.9–59.0) and 56.7% (95% CI 48.2–65.3) with LFIA; and 80.7% (95% CI 74.1–87.3) and 81.1% (95% CI 74.4–87.8) with CLIA, with an overall IFR of 0.02%. There were 78.2% (95% CI 66.7–89.7) symptomatic individuals among the positive cases. Sensitivity and specificity of LFIA were estimated at 43.4% and 83.3% for IgM; 46.5% and 91.5% for IgG; and 59.1% and 77.3% for combined tests.

Originality/value

The authors found high seroprevalence of anti-SARS-CoV-2 antibodies within the prison complex. The occurrence of asymptomatic infection highlights the importance of periodic mass testing in addition to case-finding of symptomatic individuals; however, the field performance of LFIA tests should be validated. This study recommends that vaccination strategies consider the inclusion of prisoners and prison staff in priority groups.

Details

International Journal of Prisoner Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1744-9200

Keywords

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