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The purpose of this paper is to analyze the phenomenon of work from eight different and subsidiary perspectives: physiological, cultural, spiritual, ideological, economic, political, legal and psychosocial.

This study is based on an exploratory quantitative survey with a probability sample composed of 407 cases. The bibliographic review resulted from several readings about the phenomenon of work and the impacts arising from these different perspectives.

The analysis of the data collected confirmed that the meaning and the sense of work are multifaceted. The authors also found that work is an important source of reflection and learning in people’s life. The research instrument promoted thinking and analysis of the participants’ careers. The research process resulted in mutual and interactive learning of investigators and investigation.

The data collection came from a single source: a written questionnaire. This limits the scope of the data and raises interpretative discussion concerning the contents of the answers. For future reference, the authors suggest to complement it with different techniques of data collection, associating qualitative and quantitative approaches.

The main contributions of the paper are, on the one hand, the effort of synthetizing and recording eight different categories of analysis of the multiple and possible meanings of work, which were elaborated using the available literature, and on the other hand, to understand and analyze those categories using the perception of a numerically meaningful sample of the public, coming from different backgrounds.

The purpose of this paper is to propose a guideline for future studies so that they could choose with increased awareness the initial perspectives at the basis of the analyses. This study could encourage continuity and provide greater incentives on this increasingly relevant subject.

After analyzing the data, it was acknowledged that work cannot be seen from a single perspective, but it must be viewed in its multifaceted character and sense. The published material on the meanings of work usually focuses on specific professions and careers, the authors argue that this fact limits the scope of perspectives and interpretations of the phenomenon.

This study aims to analyze the processes of introducing apps (Easy Taxi and Uber) in the work routine of taxi and private drivers, exploring their work relations and identifying new forms of relationship between them and their passengers. The authors expose the complexity in which such processes occur in a dialogical way, aligning poststructuralist notions of actor–network theory with theorizations on subjectivity production.

The authors conducted semi-structured interviews with 16 drivers of Easy Taxi and Uber apps in three Brazilian capitals.

Apps came to play a central role in the work practice of the drivers interviewed. The authors suggest that they offer more security, convenience, accessibility and agility, going beyond dependent forms of working and living, in overlapping networks and connections, enacting entities that guide workers and users to an increasingly programmed way of life.

New forms of thinking managerial relations with taxi and private drivers work and their work relations with other drivers and passengers.

This kind of technology not only generates new social relations but also activates mechanisms of subjectivation that reverberate new forms of relating, working and living in contemporaneity.

Approaches on subjectivity regarding the adoption of technology in the practice of work in the contemporaneity, with the emergence of new working relations mediated by e-hailing technology.

In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability performance. The purpose of this paper is to address corporate practices while determining which corporate governance characteristics can improve corporate sustainability, considering, for this purpose, three dimensions of sustainability: economic, environmental and social.

This sample comprises 99 non-financial companies of the Iberian Peninsula, during the 2013–2017 period. The authors have used the panel data methodology, specifically the generalized method of moments (GMM) estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998) to test the hypotheses formulated.

The results obtained have shown that corporate sustainability performance is affected differently depending on the sustainability dimension that is considered. Specifically, the economic dimension is determined by public debt, the board size, board diversity and the existence of an audit committee. Regarding the environmental dimension, the board size and the presence of the audit committee, as well the corporate social responsibility committee, are the most important determinants. Finally, the social dimension was influenced by the board size, audit committee and the control variable of capital structure, which means that in this dimension, the sources of financing used by the company also help in determining its levels of social concern.

To the best of the authors’ knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the corporate sustainability using GMM-system model for three dimensions of sustainability. Corporate sustainability depends on external and internal factors of companies. Therefore, regulators and managers should realize that they will have to be more effective in their statements.

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 paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is information asymmetry between these organizations and their stakeholders.

The presence of indicators on the organizations’ webpage generated a disclosure index for each PHEI of the sample. Afterwards, this paper performed regression tests, which identified the determinants of PHEIs social responsibility disclosure extent.

The results support the legitimacy theory as a theoretical basis for social responsibility disclosure extent. The evidenced indicators and the non-rejected hypotheses, related to complexity, diversification, regional factor, specific event and quality, confirm the concern with transparency and accountability of commitments assumed by the social contract.

This research is limited to social responsibility disclosure related to the legitimacy theory and the interests of some stakeholders and to Brazilian PHEIs and their webpages. These limitations mean opportunities for future research studies addressing different information disclosure, foundations of other theories, interests of each specific stakeholder or other stakeholders in other communication channels and other countries, which enable comparisons of results.

The disclosure of extent determinants serve as the basis for the establishment of disclosure and accountability policies for PHEIs.

The originality of this research consists of analyzing the determinants of disclosure from the information of the stakeholders’ interest. They are able to legitimize organizations, allowing them to remain in the community where they operate.

The purpose of this paper is to present a Serious Game with the main purpose of inducing attitude changes as a way to prevent bullying, in a target audience of young people between 10 and 12 years old.

The rationale for prevention is: first, to help victims of these aggressive episodes to acquire or improve competencies in avoiding or dealing with future real bullying situations; and second, to promote empathy toward the victims in bystanders. A back office application complements the game, providing substantial assistance to psychologists while using the game with patients in therapy or in research work.

Both components, the game and the back office, were evaluated with volunteers. The user study leads the authors to the conclusion that the current version of the game holds good potential in bullying prevention: the young people that played the game in a continuous time span, at the end of this testing process, have expressed improvements in their bullying prevention strategies. The back office application, a distinctive feature of the solution when compared to other similar bullying prevention solutions, was positively assessed by the psychologists who tested it.

The game deals with strong social features, such as number of friends and invitations to social events (e.g. a birthday party), to which young people give much importance. Additionally, it offers a variability of scenarios and consequences of actions, taking into account the user’s performance in the game. The main factors that makes the presented solution stand out in comparison with other similar bullying prevention solutions are mainly the following: It includes a back office application to assist therapists with data management features; the role of the player in the game can be chosen according to his own profile; it is possible to play even outside a therapy session (e.g. at home); and it is a portable solution.

This paper seeks to empirically examine the influence of the new Portuguese environmental accounting standard on the environmental information disclosed in the annual reports by a sample of large firms operating in Portugal during the period 2002‐2004.

The method used is the content analysis technique by developing an index (which consists of the 16 environmentally‐related disclosure items) in order to assess the presence of the environmental disclosures and their breadth (number of items disclosed).

The results indicate that, in spite of the fact that the level of environmental information disclosed during the period 2002‐2004 is low, the extent of environmental disclosure has increased, as well as the number of Portuguese companies that disclose environmental information. The change in environmental disclosure behaviour between 2002 and 2004 is certainly consistent with the idea that the new accounting standard is starting to have an impact.

The study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited. Moreover, the study provides empirical support for the contentions of other authors that mandatory reporting guidelines affect corporate reporting practices.

The São Lourenço River (SLR) is used to supply potable waters for the cities of São Lourenço da Serra and Juquitiba, but receives the residues from the water treatment plants (WTPs) and sewage treatment plants (STPs), respectively. The purpose of this paper is to evaluate the impacts of the discharges of Juquitiba’s WTP and STP on the quality of the SLR, by using an integrated approach based on different lines of evidence.

Six sampling sites were established along the river and comprised areas situated upstream and downstream of the discharges. Five sampling surveys were performed between 2004 and 2006 for collecting water and sediment samples for ecotoxicological assays. In two of these campaigns, benthic community structure and geochemistry (metals, nutrients and sediment texture) were also assessed.

Concentrations of P, Fe and Al in waters exceeded the national standards, but sediments were not considered to be contaminated by metals or nutrients. Water and sediments tended to exhibit marginal toxicities, excluding the sediments from JQT007 and JQT008 that were frequently toxic. Combination of geochemistry, toxicity and ecological indices indicated that some sites are not degraded, but in some stations the benthic alteration may be due to non-measured contaminants, especially in JQT007 and JQT008.

As the use of waters from SLR for public supply has increased, these results show that action should be taken in order to reverse the environmental degradation of SRL.

This research combined sediment and water quality assessments in order to provide a more suitable and reliable diagnostic of the environmental quality of the SLR.

The purpose of this paper is to analyze empirically the fundamental role that information asymmetry plays in the functioning of an efficient capital market as mediator in the relation between corporate disclosures and cost of capital.

By using a sample of 1,260 international non-financial listed companies in the period 2007-2014.

The findings suggest that high-quality financial and social disclosures quality reduce the cost of capital, by decreasing information asymmetry. In other words, the authors find evidence of the mediator role of information asymmetry in the relation between corporate disclosures and the cost of capital. These results are also controlled for differences on accounting standards and other institutional factors.

The central assumption is that the demand for corporate disclosures that reduces the information advantages of some investors (who are more informed) arises from agency conflicts and these information differences in turn, determine the cost of capital. This paper is the first attempt to study, jointly, the effects of decreasing information asymmetries by corporate disclosures on the cost of capital in an international setting. In addition, the authors focussed on both financial and social disclosures, creating empirical proxies whose validity for the analysis has been evidenced.