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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 present study evaluates the principal forms of socioenvironmental damage suffered by local traditional populations and indigenous communities as a result of the installation and operation of the Pecém Industrial and Shipping Complex. The main problem being pollution in the municipalities of São Gonçalo do Amarante and Caucaia, which is in the Brazilian state of Ceará. As a theoretical framework, we use the concept of “environmental justice,” and “environmental racism.” The latter were used to understand the process of “deterritorialization” of these communities that resulted in extensive impacts on the natural environment, as well as the way of life and productive practices of these communities. Our analyses confirm the destruction of the means that allow noncapitalist exploitation of natural resources, such as artisanal fisheries, subsistence farming, and the use of commons. We show how all these processes are constitutive of environmental injustice and environmental racism. These may contribute to the organization of the resistance and struggle of the affected populations, namely indigenous peoples and traditional communities.