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Article
Publication date: 10 June 2019

Lidiane Cássia Comin, Camila Camargo Aguiar, Simone Sehnem, M.-Y. Yusliza, Carla Fabiana Cazella and Dulcimar José Julkovski

The demand for resources for development also increased corporate pressures for sustainability. Consequently, it is necessary for organizations to adopt measures addressing the…

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Abstract

Purpose

The demand for resources for development also increased corporate pressures for sustainability. Consequently, it is necessary for organizations to adopt measures addressing the need to implement a new business model, which allows a management team concerned about the economy and the optimization of resources to make sustainable business models a strategic interest of the organization. The purpose of this paper is to analyze sustainable business models and the applied practices to operationalize them.

Design/methodology/approach

This study was conducted through a systematic review of the literature to identify the sustainable business models addressed in the literature, and what practices are applied to operationalize these models.

Findings

The data show that sustainable business models have an approach centered on the direct participation of stakeholders, especially the user, in the process of creating sustainable value. Overall, they offer a high level of technology-based business models that prioritize the use of clean energy, material maximization and energy efficiency, with an emphasis on repair and maintenance rather than on disposal and scheduled obsolescence, as well as an emphasis on natural and renewable processes, the reuse of waste, environmental stewardship, product transformation into technological artefacts for users, and products for services and results.

Research limitations/implications

The study’s contributions provide a more detailed understanding of sustainable business models and what practices can be adopted by companies to make the business truly sustainable. This paper contributed to the discussion of the research on sustainable business models and their operational practices.

Originality/value

The analysis promotes insights into new opportunities for companies to integrate their traditional business models with sustainability, contributing to the application of sustainable practices within the managerial scope. Companies that operate sustainable business models need to be aware that collaborative, sharing and networking models can deliver positive results for sustainable business models.

Details

Benchmarking: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 16 November 2020

Marcella Barbosa Miranda Teixeira, Laila Lidiane da Costa Galvão, Carolina Maria Mota-Santos and Luana Jéssica Oliveira Carmo

This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).

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Abstract

Purpose

This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).

Design/methodology/approach

To this end, a film analysis was carried out considering the first season of the TV series Most Beautiful Thing, and to analyze the data, qualitative content analysis was used according to Bardin (2006).

Findings

The analysis showed that women’s struggles were and are distinct. While white women are fighting for the right to work - concomitantly reconciling their roles as mother, wife and housewife -, black and poor women fight for survival and dignity. As result, the film analysis showed that women’s search for a different social position is related to an inherent cultural aspect. It is relevant to mention herein that this struggle remains up to the present; such struggle is characterized by the occultation of the social role played by women.

Research limitations/implications

As a limitation, there are few studies that address the theme of white and black women during the period reported in the series.

Originality/value

The main contribution of this article is the use of a filming product that portrays the 1950s, but bringing current discussions on the role of women in society, especially regarding the labor market, the patriarchal domination of men, prejudice, racial, and class discrimination.

Details

Revista de Gestão, vol. 28 no. 1
Type: Research Article
ISSN: 1809-2276

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 politics in…

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

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