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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.

In this chapter, the authors argue that the performance and dynamic of civil society in Brazil has been fundamentally guided by local institutions, but that the issues, approaches and political decisions that gained publicity, and thus helped to strengthen civil society mobilization, have been strongly influenced by the agendas of the so-called “global civil society.” It would be wrong to classify them as foreign issues or declassify them based on the argument that they consider largely external interests or the reality of developed countries. The authors will attempt to show how the issues on the civil society agenda that are supported in arenas of public debate in Brazil are filtered by local institutions and are only considered relevant if they mirror the reality of the country and correspond to the aspirations, demands and challenges of certain segments of society.