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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 purpose of this study was to identify a set of management practices towards financial sustainability for Brazilian private health insurance and plans companies.

The present paper uses a bimodal two-step approach. The first step was quantitative, with the data envelopment analysis (DEA) technique in 521 Brazilian private health companies (PHCs). At this stage, the objective was to obtain scores to rank the PHCs regarding their financial performance and services in 2013. From the quantitative analysis, two PHCs displaying contrasting performances were selected and interviewed to identify differentiating management practices.

The Group Medicine PHCs displayed a higher performance in the financial approach. Following the qualitative comparative analysis, the financially sustainable PHC presented the following differentials: a high level of financial management professionalization, a deliberate policy for the control and prevention of claims and a larger share of revenues from health plans over service revenues.

However, a limitation of the study lies in the fact that by not using any cash flow or financial result variables, the financial efficiency model used in the study does not evaluate the generation capacity of long-term results. It is noteworthy that, because it is a multiple case study, the results found cannot be generalized and should be understood only as characteristics of the studied PHCs in here.

The present paper can contribute to managers of Brazilian PCHs towards the implementation of management tools aimed at the sustainability of those organizations.

Despite the importance of the Supplemental Health Insurance System for public health in Brazil, PHCs have received a high volume of complaints and struggled with constant financial problems.

Higher education institutions (HEIs) must take on a leadership role in building a sustainable world, given their responsibility for preparing future professionals and leaders worldwide and considering the role they provide to society. To accomplish this goal, HEIs need to holistically embody sustainability in everything they develop. This study aims to help HEIs in this purpose by developing a method to integrate sustainability into the strategic planning process in these institutions.

In the first stage, the method was developed based on papers selected through a systematic literature review. The proposed method was then applied in a Brazilian HEI to validate and adjust it.

A method that adopts a participatory process to integrate sustainability into HEIs’ strategic planning was proposed.

This study provides university leaders with a simple and practical method to aid with elaborating on strategic plans for holistic sustainability integration.

This study uniquely applied a framework called “HEIs sustainability action archetypes” as the foundation for selecting sustainable objectives, goals and actions to be integrated into these institutions’ strategic planning.

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.

The purpose of this paper is to present an overview of the conceptual framework related to the Lean and Green practices, paradigms, future prospects and problems, indicating points of convergence and divergence between them.

Based on this premise, through vast literature systematization, the authors sought to categorize studies in order to consolidate constructs, reinforcing aspects regarding the positive and negative approaches and pointing out the gaps in the current state of the art. Broad literature systematization was carried out; the authors found 107 articles published between 2014 and 2018, separated into 10 categories.

The main constructs confirmed are the positive approximation of the Lean and Green union, evidenced by studies premised on the independent variable category demonstrating that their union influences other environmental performance variables.

The present research is a systematization of the literature, so its results have to be confirmed by other studies.

The study supports the Lean and Green theme, confirming converging issues between the two areas and launching new topics for future research.

The study contributed to the environmental theme by confirming synergies of the Lean and Green union and presenting new research themes.

To assert that Lean and Green systems union is sustainable, with regard to the tripod of sustainability, more studies on the social category are necessary.

This research analyzes the current knowledge regarding the use of maturity models (MMs) in SSCM, aiming to identify the main characteristics, trends and research gaps on the subject. Facing the growing interest in carrying out studies directed at sustainability, to the detriment of more prescient environmental and social impacts and the need to consolidate the concepts present in the literature regarding the SSCM, an absence of similar studies in the current literature was found. The authors have selected articles to compose a database that allows users to analyze and classify publications on MMs in SSCM, being those subdivided into 7 categories: focus, methodology, analyzed sector, sustainable practices, dimensions of sustainable development, type of MM and model/framework validation method.

To achieve this purpose, a literature systematization was conducted by searching publications using defined keywords in two databases and following a process of classification. The systematic process has five steps, from the selection of databases to the filtering of publications, review of information and analysis of the sample.

The topic under study is promising, with a few publications dealing with it, mainly in Brazil, and there is a trend to exploit more of the area in future research.

This research provides a detailed analysis of an emerging theme, divided into seven thematic categories. Results demonstrate that the topic is still underexplored, indicating an important research gap to be filled.