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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 last mile of parcel deliveries is a key process to service providers, with global costs that reach up to 70 billion euros per year. Moreover, due to urban population growth and to the rise of e-commerce, the importance of last-mile deliveries and its impacts to the environment and quality of life in cities tend to increase even more. This chapter proposes a more comprehensive methodology to assess alternative last-mile distribution strategies in terms of environmental and economic aspects and presents an application to the distribution of a postal company located in the city of Rio de Janeiro, Brazil. We evaluated the use of small electric vehicles (i.e., tricycles) in the last mile deliveries by assessing two scenarios: (1) the baseline scenario using a light commercial vehicle and (2) a scenario using electric tricycles. Results indicated that the use of electric tricycle is a more feasible alternative regarding the economic and environmental aspects as well as to maintain the service level of the company.