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1 – 10 of 44Barbara 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…
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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.
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Natália Fernandes and Maria João Pereira
The neighbourhoods surrounding social housing are often characterised by poverty, high rates of unemployment, community violence and other social stress factors that are often…
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The neighbourhoods surrounding social housing are often characterised by poverty, high rates of unemployment, community violence and other social stress factors that are often linked with adverse childhood experiences, including diverse forms of family, community and institutional violence against children. Based on the sociology of childhood, which considers children as active subjects with rights and promotes a critical understanding of their participation in matters that concern them, this chapter reviews participatory research with children, highlighting the importance of hearing their voices, to sustain their key role in building knowledge about them and the contexts in which they live. In this case, children participated in research to provide a deeper understanding of their needs in their neighbourhood, the role of their families and communities and what they needed to improve the quality of their lives.
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Anete Abramowicz, Gabriela Guarnieri de C. Tebet and Tatiane Cosentino Rodrigues
This text is the result of an extensive bibliographical research on the development of Childhood Studies in various regions of Brazil based on the understanding that childhood is…
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This text is the result of an extensive bibliographical research on the development of Childhood Studies in various regions of Brazil based on the understanding that childhood is a social discursive construction, as well as human rights, and both concepts are interlinked when the subject in focus is the children’s rights. According to research data while advances in the concept of childhood have supported specific child protection policies, the issue of marginalization and inequalities affecting children is some of the central matters developed within childhood studies in Brazil. In this article, we map the advances of childhood studies in Brazil and its relation to children’s rights. However, we may state that neither childhood nor children’s rights are still a reality for all Brazilian children, especially when considering other markers that have challenged the rights of our children, such as race, ethnicity, social class, and gender.
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This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist…
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This chapter demonstrates how the reception, adaption and development of gender studies in Brazil and subsequent law reform have created a new theoretical field of feminist criminology with a Southern approach. During the 1980s, Brazilian literature discussed gender violence according to three theories: male domination (Chauí), patriarchal domination (Saffioti) and relational violence (Gregori). Gender theories were introduced and developed during the 1990s. Decolonial studies stressed the deeper intersection of gender with race, social class and other vectors of discrimination, which increases the vulnerability of minority women, particularly black and indigenous women. The increase in gender studies supported political feminist advocacy to promote law reform, such as the Maria da Penha Law, the criminalisation of femicide, reforms related to sexual violence and women in prison. Feminist criminology has both criticised law and used it to promote gender equality on society. Judicial practices indicate the conservative resistance of the juridical field to assimilating gender debates and feminist critical theories as a whole.
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This chapter focusses on analysing the origins and evolution of the SWOT analysis. It explains the drivers and limitations of the conventional SWOT analysis, laying the groundwork…
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This chapter focusses on analysing the origins and evolution of the SWOT analysis. It explains the drivers and limitations of the conventional SWOT analysis, laying the groundwork for new decision-making models that can aid researchers and practitioners in comprehending both the external landscape and the internal characteristics of a company. This chapter demonstrates how the strengths, weaknesses, opportunities, and threats of the SWOT analysis can be approached dynamically. Conventional SWOT analysis offers only a limited perspective on the environment and employs terminology that can confuse users, hindering their clear understanding of the factors that influence an organisation’s situation. This chapter provides a concise literature review of tools for evaluating quality management, its resources, and the surrounding environment, which serves as a valuable means to grasp the economic and social context within which a firm operates.
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Verónica Paula Lima Ribeiro, Sónia Maria da Silva Monteiro and Ana Maria de Abreu e Moura
This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based…
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This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.
A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.
Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).
The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).
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Ravit Alfandari, Gemma Crous and Nuria Fuentes-Peláez
The objective of the chapter is to provide an integrative appraisal of recent participatory research projects with children on violence and maltreatment conducted by members of…
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The objective of the chapter is to provide an integrative appraisal of recent participatory research projects with children on violence and maltreatment conducted by members of the COST Action CA 19106 working group on children's participation (WG3) and their colleagues to identify what is working well and what needs to change in future research. The evaluation of research examples clustered around four key questions: Why, when, how and how much do children participate in research? Data were collected using a unified tool designed to characterise participatory research, which was distributed among WG3 members. In addition, chapters of the current book were another source of data about participatory research. Overall, data on 19 studies involving 46,761 children were collected and analysed using Shier's matrix. Findings show that most studies (n = 10) engaged children as consultants to adults in data collection, whereas a few studies (n = 5) demonstrated a more children-led research approach. The analysis uncovered specific areas where more progress is required, including engaging children in decisions about the research topic, involving young children, utilising methods that are more natural and familiar to children, and gaining children's reflective accounts about their participation experience. The authors encourage scholars to publish their work to advance evidence-based knowledge and skills in participatory research with children about sensitive topics.
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The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in…
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The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.
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Peter M. Rosset and María Elena Martínez-Torres
In this chapter we focus on food sovereignty and agroecology, in the transnational peasant social movement La Via Campesina, as issues which help us analyze mechanisms of internal…
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In this chapter we focus on food sovereignty and agroecology, in the transnational peasant social movement La Via Campesina, as issues which help us analyze mechanisms of internal convergence in rural social movements. We examine such convergence through the building of collective processes, and in the construction of mobilizing frames for collective action. In particular, we analyze the encounter and diálogo de saberes (dialog among different knowledges and ways of knowing) between different rural cultures (East, West, North, and South; peasant, indigenous, and rural proletarian; etc.) that take place within it. This dialog among the “absences” left out by the dominant monoculture of ideas, has led to a process of convergence that has yielded important “emergences,” which range from mobilizing frames for collective action – like the food sovereignty concept – to social methodologies for the spread of agroecology among peasant families.