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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.

On November 4, 2015, the Fundão Dam in the Brazilian state of Minas Gerais suffered a catastrophic failure and released 60 million cubic meters of toxic, iron-laden mud into the Rio Doce – a major river system that serves 3.6 million people in the Southeast. Owned by Samarco, a joint venture between Brazil’s Companhia do Vale do Rio Doce (CRVD) and Australia’s BHP Billiton Industries, the Fundão Dam was one of the largest mining-oriented water reservoirs in the country. This disaster was identified by IBAMA, the country’s environmental protection agency, as the worst environmental event in Brazil’s industrial history. The disaster’s ramifications continue to unfold, affecting people, wildlife, and ecosystems along the river’s 530-kilometer route through Minas Gerais and Espírito Santo to the Atlantic Ocean. This paper contextualizes the Samarco disaster and its socioecological consequences in a political ecology framework. Specifically, this theoretical research is poised within a politics of scale paradigm. Theory is used to explain the long-standing contradictions between capital and nature through an examination of the Samarco disaster. Specifically, scalar theory explains how capital–nature contradictions facilitated the disaster and Brazil’s on-going struggle to respond to environmental justice at local scales.

The chapter addresses the unique aspects of Brazil’s news agencies and the Brazilian news syndication market. It reveals the pattern of Brazil’s two prevailing business models regarding the wire services industry: that of the State, particularly the federal government, which invested little in a nationwide distributor to peripheral and alternative media; and that of major media conglomerates, which set out their syndication services labeled as “news agencies” in order to multiply profits with no extra labor. In the latter case, an asymmetrical relationship of dependency and circularity ensues between these major conglomerates and regional media groups, who rely on these “news agencies” to perpetuate their dominance in local markets. The chapter also assesses a few causes for this unique model and describes the main players in Brazil’s news agency sector. A concise historical background is presented (Molina, Morais, Saroldi & Moreira) and provides context for the present-day players in the news agency business in Brazil, including the institutional framework they form with their customers, predominantly smaller newspapers. The chapter analyzes attributes of the Brazilian news agency ecology, including the parallel reach of distribution networks belonging to the private and state-owned agencies; the adaptation of conglomerate agencies to challenges entailed by the digital convergence (shrinking newsrooms, multitasking staff); and the prevalence of the interconglomerate model within the Brazilian news syndication industry.