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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 paper is to analyze the coaching process as perceived by experts and coaches, addressing its routine aspects and areas that are object of dissent in the organizational field.

Qualitative research conducted through interviews with 20 experts and coaches who work in Portugal.

Lack of consensus on conceptual approaches, few demands from organizations for concrete results, and elitism due to its selective use for high-level professionals. There is an expectation of companies that adopt a “coaching culture,” which includes participative actions, dialogue and humanization of relationships. There are benefits for organizations and professionals that result from its application, which raises care in considering it just another management fad.

Professionals and organizations are increasingly adopting coaching processes, but there are few academic studies, with a scientific view, and more rarely from the perspective of practitioners (coaches). Hence, this topic lacks a more accurate approach, to better understand its application and extend the debate on controversial aspects, in order to make the discussion on its value more consistent.

This paper aims to identify and compare the arrangements of innovation capabilities and their correlation with the socio-environmental responsibility of two groups: companies with less socio-environmental concern (Group Gray) and companies with greater socio-environmental concern (Group Green).

Descriptive and quantitative research with 1,322 Brazilian manufacturing companies was conducted. We analyzed (1) the actual arrangement of capabilities and (2) the ideal arrangement of capabilities with the greatest impact on innovation.

Results suggest that there is a difference in the arrangement of capabilities between the two groups. Also, there is a difference between the capabilities that effectively receive the companies' attention and the capabilities that should be valued and developed. Green companies must focus their efforts on Transaction capability, followed respectively by Management, Development and Operation capabilities. Gray companies must focus on Development capability, followed by Management, Transaction and Operation capabilities.

By identifying the ideal capability arrangement, this research provides important information that can guide managers in planning internal strategies for investments, prioritizing management efforts and rearranging capabilities to boost innovation for sustainability.

Most research and development (R&D) activities in Brazil are performed by science and technology institutions (STIs). The purpose of this research was to determine whether environmentally sound technologies (ESTs) developed by these organizations were transferred to companies, either through cooperation during research or through mechanisms such as licensing agreements or spin-offs.

In total, 1,939 research groups and 702 patent registers, identified from the same set of words related to ESTs, using semantic search in open-access databases, covering a period from 2005 to 2014, were examined. The two data sets (patents and research groups) were overlaid, and it was possible to associate inventors’ names with researchers’ names.

The results showed that only six patents could be related to the 1,939 identified research groups. Of the six patents, only one was the object of a licensing agreement, and no spin-off was identified.

This study evidenced that it is necessary to expand the mechanisms of knowledge transfer, directed not only from STIs to companies but also in the opposite direction, given that companies recognize potential market opportunities.

This study shows that improvements in the Brazilian National Innovation System are necessary, as ESTs research groups demonstrated a weak association with technologies transferred to companies, with only one case of technology transfer in the form of a licensing agreement.