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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.

This chapter seeks to explain why Spanish companies are so active in Global Compact (GC) initiative, while their external environment is worse than other European countries. From 2010 onwards, Spain ranks first in business participants in GC initiative, ahead of European countries with higher levels of transparency and higher quality of governance.

In this chapter we relate the Spanish evolution of GC signatories and external uncertainty (measured by Worldwide Governance Indicators and Corruption Perception Index); pointing out two theoretical approaches: Institutional and Social Identity Theories.

Economic perspective is not sufficient to explain the companies’ adhesion to the GC initiative. In this chapter we explain the companies’ behaviour regarding to the Corporate Social Responsibility (CSR) activities from a social perspective.

This chapter provides a response to understand the active behaviour of Spanish companies regarding to GC initiative.

This is the first study that analyses the relationship between the GC evolution in a country and its external uncertainty. Moreover it contributes to the CSR field by providing two theoretical approaches that offer complementary explanation and advance our knowledge about the GC motivations.

Few people with special educational needs (SEN) had access to higher education in Brazil until the 1980s, mainly due to their lack of access to basic education and a lack of specific public policies for this population. It was only in 2003 that the Brazilian government implemented strategies for the dissemination of the factors referring to inclusive education. The objective was one of the support for the transformation of educational systems into inclusive educational systems. As these policies are recent; few studies have been carried out in Brazil. According to Brazilian statistical data, the number of enrollments connected to special education in regular basic education classes, in 2015, was almost 751,000 students, while in higher education in diverse graduation courses the number was 38,000. In this sense, this chapter aims to unveil and discuss Brazilian public policies for the access and permanence of SEN students in higher education. Reflections will also be presented related to the evolution of the number of enrollments of students with specific SEN (visual, physical, hearing, and intellectual) in basic and higher education, as well as the implementation of public policies focused on this population in a Brazilian context.