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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.

This essay aims at retracing the intellectual and biographical events of the economist Gino Arias (1879–1940), examining more in detail the two seasons at the opposite ends of his life: the early one that saw him considerably committed to the Zionist cause and the one that, thirty years later, would force him to confront the racial laws of the Fascist regime.

Despite the seeming tragic continuity of these two phases, Arias’s case is a real historiographical paradox since, over the long span between the opposite ends of his biography, not only did he distance himself from the Zionist movement, but he also gradually laid the foundations for his upcoming and immediate dedication to Fascism; indeed, within the Fascist regime he would stand out as an authoritative and influential theorist of corporatism, the institutional solution Mussolini tried to exploit to organize the national economic life.

After carefully examining Arias’s early contributions to the Zionist cause (that include the establishment of the Florentine Zionist Group and that led him toward strongly nationalistic stances), this essay sums up Arias’s intellectual biography during the next years and then, thanks to unprecedented documents from the Italian Ministry of Interior, closely looks into his fate after his conversion to Catholicism in 1932 and up against the racial laws of 1938, as well as into his attempts to escape persecution. A few final observations will then try to highlight the dramatic exemplarity of his case.

With continued growth in tourism, demand for guided local excursions, sightseeing, and entertainment has increased rapidly, particularly in European tourist destinations cities. Many touristic sights can often be viewed best from the water. Operators offer a variety of sightseeing cruises on motor barges along rivers, canals, lakefronts, or ports. In many tourist destination cities and around urban heritage sites, however, increasing boat traffic and the associated air pollution from diesel-powered engines have become a local environmental concern. Based on complaints from residents and visitors, several cities have already announced plans for (mandatory) tourist boat emission reductions. Today, electric mobility offers alternative options for safely and conveniently powering commercial tourist boats, that may contribute to mutually beneficial solutions for local operators, tourist visitors, and residents alike. However, the technology is still expensive and new businesses may also face considerable challenges when entering established local competitive tourism markets. Focusing on the local waterways of the city of Berlin, Germany, the authors have conducted a local case study, including interviews with several operators of (electric) tour boats, as well as an initial empirical survey of their tourist customers. The authors point out the viewpoints of the various stakeholders, identify opportunities, discuss constraints, and offer policy recommendations with a view to enhance the sustainability of waterborne transport in tourist destination cities.