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1 – 10 of 184Muhammad Mubushar, Norizan Bt Jaafar and Rossazana Ab Rahim
This paper aims to investigate the impact of external stakeholders-related corporate social responsibility (CSR) activities (local community and suppliers) on customer value…
Abstract
Purpose
This paper aims to investigate the impact of external stakeholders-related corporate social responsibility (CSR) activities (local community and suppliers) on customer value co-creation behavior. This study also aims to examine the mediating role of relationship marketing orientation (RMO) on the relationship of CSR activities and customer value co-creation behavior.
Design/methodology/approach
The main problem of dichotomy between customers and the management was existing in banking sector so that’s why through purposive sampling, banking customers were selected for data collection through a self-administered questionnaire. Structural equation modeling was used to test the proposed hypotheses.
Findings
The present study found that both local community-related and supplier-related CSR activities have a positive impact on customer value co-creation behavior. Relationship marketing orientation mediates between the link of CSR activities and customer value co-creation behavior. The strength of RMO in CSR supplier and customer value co-creation behavior is found to be more dominant.
Research limitations/implications
This study is restricted to one country under-investigation; therefore, it can be replicated with a larger and more geographically diverse sample.
Practical implications
This study offers insights to the banking sector that local community-related CSR activities contribute to the value co-creation behavior and minimize the social problems of Pakistan.
Originality/value
The findings of this study highlight that top management of banks can enhance the customer’s participation in services by using valuable CSR activities. The results imply the importance of interactions between the recipient of services and service providers. Stakeholder theory has previously been applied to examine stakeholders’ value maximization; this study uses stakeholder theory to examine shareholders’ value co-creation.
Propósito
Este estudio investiga el impacto de las actividades de responsabilidad social corporativa (RSC) relacionadas con las partes interesadas externas (comunidad local y proveedores) en el comportamiento de co-creación del valor del cliente. Este estudio también tiene como objetivo examinar el papel mediador de la orientación del marketing relacional (OMR) en la relación de las actividades de responsabilidad social corporativa y el comportamiento de co-creación del valor del cliente.
Diseño/metodología/enfoque
El principal problema de dicotomía entre los clientes y la gerencia existía en el sector bancario, por lo que a través de un muestreo intencional, los clientes bancarios fueron seleccionados para la recolección de datos a través de un cuestionario auto-administrado. Con el fin de verificar las hipótesis propuestas, se empleó un modelo de ecuaciones estructurales.
Hallazgos
El presente estudio encontró que tanto las actividades de RSC relacionadas con la comunidad local como las relacionadas con los proveedores tienen un impacto positivo en el comportamiento de co-creación del valor del cliente. La orientación del marketing relacional media entre el vínculo de las actividades de responsabilidad social corporativa y el comportamiento de co-creación del valor del cliente. La fuerza de la OMR en el comportamiento de co-creación del valor del cliente y el proveedor de RSC se encontró que era más dominante.
Limitaciones de la investigación
Este estudio se limita a un único país, por lo tanto, podría ser replicado con una muestra más amplia y con mayor diversidad geográfica.
Implicaciones prácticas
Este estudio ofrece información al sector bancario de que las actividades de RSE relacionadas con la comunidad local contribuyen al comportamiento de co-creación de valor y minimizan los problemas sociales de Pakistán.
Originalidad/valor
Los resultados de este estudio ofrecen a la alta dirección de los bancos la posibilidad de mejorar la participación de los clientes en los servicios mediante la utilización de valiosas actividades de RSC. Los resultados implican la importancia de las interacciones entre el receptor de los servicios y los proveedores de servicios. La teoría de las partes interesadas se ha aplicado anteriormente para examinar la maximización del valor de las partes interesadas; este estudio utiliza la teoría de las partes interesadas para examinar la co-creación de valor de los accionistas.
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H.A. Dimuthu Maduranga Arachchi and G.D. Samarasinghe
This study aims to analyse the influence of perceived corporate social responsibility (CSR) on purchase intention; this study also examines the mediating effect of generation Y’s…
Abstract
Purpose
This study aims to analyse the influence of perceived corporate social responsibility (CSR) on purchase intention; this study also examines the mediating effect of generation Y’s attitude towards the brand and the moderating effect of their attitude towards CSR.
Design/methodology/approach
This study tested the model with a sample of 392 generation Y consumers using Smart partial least squares (PLS)-structural equation modelling.
Findings
Brand attitude partially mediates the positive influence of perceived CSR (PCSR) on purchase intention. Gen Y’s attitude towards CSR increases the impact of PCSR on brand attitude and purchase intention.
Practical implications
To multiply the effects of CSR and brand attitude, retail marketing managers can develop strategies that strengthen the links between awareness, knowledge, brand affection and purchase intent by encouraging Gen Y consumers to engage with the brand’s CSR strategy.
Originality/value
This study advances the literature on CSR and consumer behaviour by providing an integrated view of the hierarchy of effects model and a generational cohort perspective in predicting purchase intention.
sponsabilidad social corporativa y la actitud hacia la marca en la intención de compra
Propósito
el estudio analiza la influencia de la responsabilidad social corporativa (RSC) percibida sobre la intención de compra. De igual forma, se analizan el efecto mediador de la actitud hacia la marca y el efecto moderador de la actitud hacia la RSC de la Generación Y.
Metodología
el modelo se contrastó con una muestra de 392 consumidores de la generación Y utilizando SMART PLS-SEM.
Hallazgos
la actitud hacia la marca media parcialmente la influencia positiva entre la RSC percibida y la intención de compra. La actitud de la Gen Y hacia la RSC multiplica el impacto de la RSC percibida sobre la actitud hacia la marca y sobre la intención de compra.
Implicaciones prácticas
con la finalidad de multiplicar los efectos de la RSC y de la actitud hacia la marca, los directivos del marketing minorista pueden desarrollar estrategias que refuercen los vínculos entre concienciación, conocimiento, afecto por la marca e intención de compra fomentando la implicación de los consumidores de la generación Y con la estrategia de RSC de la marca.
Originalidad
El estudio avanza en la literatura sobre RSC y comportamiento del consumidor al ofrecer una perspectiva integrada del modelo de jerarquía de efectos (HOE) y la perspectiva de cohortes generacionales en la predicción de la intención de compra.
目的
本研究分析了感知到的企业社会责任对购买意向的影响。同样, 我们也分析了Y世代的品牌态度的中介效应和企业社会责任态度的调节效应。
方法
使用SMART PLS-SEM对392名Y世代消费者的样本进行了模型测试。
研究结果
品牌态度部分调解了感知的企业社会责任和购买意向之间的积极影响。Y一代对企业社会责任的态度使感知到的企业社会责任对品牌态度和购买意向的影响倍增。
实践意义
为了使企业社会责任和品牌态度的效果倍增, 零售业营销人员可以制定战略, 通过鼓励Y一代消费者参与品牌的企业社会责任战略, 加强意识、知识、品牌喜爱和购买意向之间的联系。
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Keywords
- Corporate social responsibility
- Brand attitude
- Purchase intention
- Generation Y attitude
- Hierarchy of effects model
- Generational cohort perspective
- Responsabilidad social corporativa
- Actitud de marca
- Intención de compra
- Actitud de la Generación Y
- Modelo de jerarquía de efectos
- Perspectiva de cohorte generacional
- 企业社会责任
- 品牌态度
- 购买意向
- Y世代态度
- 效应层次模型
- 世代群组视角
María Consuelo Pucheta-Martínez, Inmaculada Bel-Oms and Gustau Olcina-Sempere
Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This…
Abstract
Purpose
Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the purpose of this paper is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting.
Design/methodology/approach
The authors focus on the agency and stakeholder theory to examine the link between female directors on boards and FRQ, CSR disclosure and firm performance.
Findings
This review provides researchers a structure that can identify the benefits and disadvantages of including female directors on boards regarding three particular corporate outcomes (FRQ, firm performance and CSR reporting).
Originality/value
This study provides a review of past literature on firm performance, CSR disclosure and FRQ from 1975 to 2017, and it contributes to past research by giving a broad overview of the main results of the association between female board directors and corporate decisions. The findings have implications for governments, academics and company managers.
Objetivo
Las empresas, los políticos, los medios de comunicación, los legisladores, los investigadores y la sociedad, en general, han incrementado su interés en cómo la diversidad de género de los Consejos de Administración impacta en las decisiones empresariales. El concepto de diversidad de género en los Consejos ha sido desarrollado porque algunos países han implementado políticas voluntarias para regular e incrementar la proporción de mujeres consejeras en los Consejos de Administración de las empresas. Por tanto, el objetivo de este trabajo es revisar la literatura previa que se ha centrado en analizar la diversidad de género del Consejo de Administración como mecanismo de buen gobierno corporativo y su efecto en algunas decisiones empresariales: calidad de la información financiera, desempeño empresarial y divulgación de información sobre la responsabilidad social corporativa.
Diseño/metodología/perspectiva
Para examinar la relación entre la presencia de mujeres consejeras en los Consejos de Administración y la calidad de la información financiera, la divulgación de información sobre la responsabilidad social empresarial y el desempeño empresarial nos hemos basado en la teoría de la agencia y la de los stakeholders.
Resultados
Esta revisión de la literatura previa proporciona a los investigadores una sólida estructura para que puedan identificar las ventajas y desventajas de incorporar mujeres consejeras en los Consejos de Administración con respecto a tres decisiones empresariales en particular (calidad de la información financiera, desempeño empresarial y la divulgación de información sobre la responsabilidad social corporativa).
Originalidad/contribución
Este trabajo realiza una revisión de la literatura previa sobre el desempeño empresarial, sobre la revelación de información sobre la responsabilidad social empresarial y sobre la calidad de la información financiera desde 1975 hasta 2017, y contribuye a la literatura previa ofreciendo una amplia perspectiva de los principales resultados de la relación entre la presencia de mujeres en los Consejos de Administración y estas tres decisiones empresariales. Los resultados tienen implicaciones para los gobiernos, los académicos y los gerentes de las empresas.
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Keywords
- Corporate governance
- Gender diversity
- Boards
- Firm performance
- Financial reporting quality
- Corporate social responsibility disclosure
- Gobierno corporativo
- Diversidad de género
- Consejos de Administración
- Desempeño empresarial
- Calidad de la información financiera
- Divulgación de información sobre responsabilidad social corporativa
Marĺa-Victoria Carrillo-Durán and Juan-Luis Tato-Jimánez
The purpose of this chapter is to carry out a theoretical review of the state of the art in relation to Latin American Small and Medium Enterprises' (SMEs) communication practices…
Abstract
The purpose of this chapter is to carry out a theoretical review of the state of the art in relation to Latin American Small and Medium Enterprises' (SMEs) communication practices and Corporate Social Responsibility (CSR) from 2009 to 2016. A range of recently published papers (2009–2016) is retrieved in a literature search of the Web of Science and Google Scholar under keywords such as ‘CSR’, ‘SME’, ‘Communication’, and ‘CSR in Latin America’. This chapter provides information about CSR in SMEs, indicating what can be found on this topic and how the management of CSR communication can help those firms. It also recognizes the lack of any real formation in SMEs to solve their problems in this area. This chapter emphasizes that, in general terms, SMEs are aware of CSR management opportunities but, because of the aforementioned constraints, their current CSR communications practices are absolutely basic and their management is still limited and short-term. Instead of a generalized exhaustive study, this is an approach to develop new studies in the future. It does not contain empirical results but rather practical information for reflections on CSR and communication in Latin American SMEs. A useful source of information for SME managers. CSR communications policies generate no value unless they have been taken into account in the overall design of corporate CSR policy, particularly if there is no clear vision of how new stakeholders may be more valuable strategically than operationally. This chapter fulfils an identified information/resources need and offers indications for future lines of research.
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Erhan Boğan, Bekir Bora Dedeoğlu and Sevgi Balikçioğlu Dedeoğlu
This paper aims to investigate the moderating effects of residents’ demographic attributes on the relationship between perceptions of hotels’ social responsibility (HSR) practices…
Abstract
Purpose
This paper aims to investigate the moderating effects of residents’ demographic attributes on the relationship between perceptions of hotels’ social responsibility (HSR) practices and overall attitude toward tourism.
Design/methodology/approach
Perceptions of HSR were examined via social, economic and environmental dimensions. The research model was investigated with structural equation modeling and multigroup analyses.
Findings
The findings show that residents’ perceptions of HSR had a positive impact on their attitude toward tourism and that their demographic attributes had a moderating effect on this relationship.
Originality/value
Although there have been many papers on stakeholders’ returns to corporate social responsibility practices implemented by hotels, residents’ returns to these practices are insufficiently investigated. Moreover, to the best of the authors’ knowledge, there is no research on the moderating effect of residents’ demographic attributes on the relationship between perceived social responsibility and overall attitude toward tourism.
居民对酒店社会责任的感知对旅游整体态度的影响摘要目的
本研究考察了居民的人口学特征在其对酒店社会责任实践的感知和对旅游整体态度之间关系的调节效应。
研究设计/方法论/方法
从经济、社会和环境几个维度考察了居民对酒店社会责任的感知。通过结构方程模型和多组分析检验了提出的模型。
结果
结果显示居民对于酒店社会责任的感知对他们对旅游的态度有正向影响, 人口学因素对二者的关系有调节作用。
创新型/价值
尽管很多研究考察了利益相关者对酒店企业社会责任实践的反应, 但较少研究关注居民对酒店社会责任实践的感知。而且, 就我们所知, 之前并未有研究考察居民的人口学特征在其对酒店社会责任实践的感知和对旅游整体态度之间关系的调节效应。
Los efectos de la percepción de los residentes en la responsabilidad social del hotel sobre su actitud general hacia el turismoPropósito
Este estudio investiga los efectos moderadores de los atributos demográficos de los residentes acerca de la relación entre las percepciones de las prácticas de responsabilidad social (HSR) de los hoteles y la actitud general hacia el turismo.
Diseño/metodología/enfoque
se examinaron las percepciones de HSR a través de dimensiones económicas, sociales y ambientales. El modelo propuesto se llevó acabo con modelos de ecuaciones estructurales y análisis multigrupo.
Hallazgos
los hallazgos muestran que las percepciones de los HSR de los residentes tuvieron un impacto positivo en su actitud hacia el turismo y que sus atributos demográficos tuvieron un efecto moderador en esta relación.
Originalidad/valor
aunque ha habido muchas investigaciones sobre los retornos de las partes interesadas a las prácticas de responsabilidad social corporativa implementadas por los hoteles, los retornos de los residentes a estas prácticas no se investigan suficientemente. Además, aún no hay investigaciones sobre el efecto moderador de los atributos demográficos de los residentes sobre la relación entre la responsabilidad social percibida y la actitud general hacia el turismo.
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Andrea Pérez and Carlos Lopez-Gutierrez
Supported by the principles of the legitimacy theory, the purpose of this paper is to explore the relationship that exists between the information quality of the corporate social…
Abstract
Purpose
Supported by the principles of the legitimacy theory, the purpose of this paper is to explore the relationship that exists between the information quality of the corporate social responsibility (CSR) reporting provided by the most liquid companies operating in the Spanish Stock Market and their corporate reputation.
Design/methodology/approach
Three regression models are tested with panel data collected for a sample of the 35 most liquid companies operating in the Spanish Stock Market between 2004 and 2014.
Findings
The findings show that two axes of information quality (i.e. content and management systems) should be necessarily controlled by companies in order to improve their corporate reputation through their CSR reporting. The content axis refers to the compliance of CSR reports with the provision of qualitative, quantitative, and evaluative information concerning the impacts of the CSR of the company on society and the environment. The management systems axis refers to the compliance of CSR reports with the disclosure of details about the policies, plans, and actions that companies implement to assure an effective management of CSR initiatives.
Originality/value
Previous literature exploring the relationship between corporate reporting and reputation has frequently focused on either the impact of the quantity of financial and CSR information reported by companies and the role of information quality, but only in reference to a number of specific themes (environment, customers) and not to the full range of information covered by CSR reports. The authors of this paper extend on previous academic literature by empirically evaluating the relationship between two dimensions of the information quality of CSR reporting (content and management systems) and the corporate reputation of companies operating in the Spanish Stock Market.
Objetivo
Basándose en la teoría de la legitimidad, los autores de este trabajo exploran la relación que existe entre la calidad de la información contenida en las memorias de responsabilidad social corporativa (RSC) de las principales empresas cotizadas en la bolsa española y su reputación corporativa.
Diseño/metodología/enfoque
Se testean tres modelos de regresión con un panel de datos recopilados entre 2004 y 2014 para una muestra de las 35 empresas más sólidas de la bolsa española.
Resultados
Los resultados muestran que los dos ejes principales de la calidad de la información (es decir, contenido y sistemas de gestión) deben ser necesariamente controlados por las empresas con el fin de mejorar su reputación corporativa a través de sus memorias de RSC. El eje de contenido se refiere al cumplimiento de las memorias de RSC con el suministro de información cualitativa, cuantitativa y de evaluación en relación con los impactos de la RSC de la empresa en la sociedad y el medio ambiente. El eje de los sistemas de gestión se refiere al cumplimiento de las memorias de RSC con la divulgación de información acerca de las políticas, planes y acciones que las empresas implementan para asegurar una gestión eficaz de las iniciativas de RSC.
Originalidad/valor
La literatura previa que ha explorado la relación entre la información corporativa y la reputación se ha centrado con frecuencia en (1) el impacto de la cantidad de información financiera y de RSC que generan las empresas o (2) el papel de la calidad de la información, pero sólo en referencia a una serie de temas concretos (principalmente medio ambiente y clientes) y no a toda la gama de información cubierta por las memorias de RSC. Los autores de este trabajo amplían esta línea de investigación mediante la evaluación empírica de la relación entre dos dimensiones de la calidad de la información de las memorias de RSC (contenido y sistemas de gestión) y la reputación corporativa de las empresas que operan en la bolsa española.
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Antonio Huerta-Estévez and José Satsumi López-Morales
Corporate social responsibility (CSR) in Mexican companies is an incipient concept that, in recent years, has had greater participation in the planning of companies'…
Abstract
Corporate social responsibility (CSR) in Mexican companies is an incipient concept that, in recent years, has had greater participation in the planning of companies' organisational strategies. Similarly, Mexico, as an emerging economy, has managed to remain one of the main economies in Latin America and, together with companies and organised society, has developed public policies that allow compliance with the commitment of the 2030 Agenda and the achievement of its Sustainable Development Goals (SDGs). The objective of this work is to analyse the presence of CSR in Mexican companies and its relationship with the SDGs related to economic development, for which a content analysis of the websites of the hundred most important companies in Mexico, according to the 2019 ranking of Expansión magazine, was performed. Finally, we establish that more than half of Mexican companies do not consider aspects related to CSR in their organisational development, contributing to the increase in the percentage of the population lagging behind in education, health and quality food and resulting in an increase in the levels of poverty and extreme poverty among the population of Mexico.
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Renato Garzón Jiménez and Ana Zorio-Grima
Corporate social responsibility (CSR) actions are expected to reduce information asymmetries and increase legitimacy among the stakeholders of the company, which consequently…
Abstract
Purpose
Corporate social responsibility (CSR) actions are expected to reduce information asymmetries and increase legitimacy among the stakeholders of the company, which consequently should have a positive impact on the financial conditions of the firm. Hence, the objective of this paper is to find empirical evidence on the negative relationship between sustainable behavior and the cost of equity, in the specific context of Latin America. To address this issue, some proxies and moderating variables for sustainability are used in our study.
Design/methodology/approach
The regression model considers a sample with 252 publicly trading firms and 2,772 firm-year observations, from 2008 to 2018. The generalized method of moments is used to avoid endogeneity problems.
Findings
The study finds evidence that firms with higher environmental, social and governance activities disclosed by sustainability reports and assured by external providers decrease their cost of equity, especially if they are in an integrated market as MILA. This finding confirms that agency conflicts between firm's management and stakeholders diminish with higher CSR transparency, leading to a lower cost of capital.
Originality/value
Our research is unique and valuable as, to our knowledge, it is the first study to analyze the impact of sustainable behavior and the cost of equity from companies operating in Latin America.
Propósito
Las actividades de Responsabilidad Social Empresarial permiten disminuir asimetrías de información e incrementar la legitimidad ante los stakeholders de una empresa, generando impactos positivos financieros para la misma. De hecho, el objetivo del artículo es medir la relación entre el comportamiento sostenible y el Costo de Capital en el contexto empresarial latinoamericano. Para ello, consideramos algunas variables proxy y moderadoras sustentables en nuestro estudio.
Diseño/Metodología/Enfoque
El modelo considera una muestra de 252 empresas cotizadas y 2772 observaciones que abarcan el período de 2008 a 2018. Se implementa el Modelo Generalizado de Momentos para evitar problemas de endogeneidad.
Resultados
Los autores evidencian que empresas con altos niveles de divulgación ambiental, social y gobernanza corporativa a través de reportes de sostenibilidad y asegurados por proveedores externos disminuyen el Costo de Capital, especialmente si cotizan en un mercado integrado como el MILA. Estos hallazgos confirman que se reduce la asimetría de información entre la gerencia y los stakeholders, dado que incrementa la transparencia mediante la Responsabilidad Social Corporativa y ello conduce a un menor Costo de Capital.
Originalidad/Valor
Nuestro estudio es único dado que, hasta la fecha, es el primer estudio que analiza el impacto de la divulgación voluntaria de RSE y Costo de Capital de empresas que operan en Latinoamérica.
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Arisleidy Terrero-De La Rosa, Rosaliz Santiago-Ortega, Zulma Medina-Rivera and José Berrios-Lugo
The main purpose of this study is analyzing the influence of corporate social responsibility practices and programs on employee human resources performances in Puerto Rico. The…
Abstract
The main purpose of this study is analyzing the influence of corporate social responsibility practices and programs on employee human resources performances in Puerto Rico. The study used an exploratory approach and primary data for this research was obtained through a questionnaire collected from 205 employees of companies with CSR active programs. The study uses structural equation model (SEM) technique to test the hypotheses. The study found the highest significantly positive relationship in CSR programs and employee human resources performances than CSR practices and employee human resources performances. The present study discusses important implications regarding uses of CSR for enhancing employee’s organizational commitment and satisfaction. One of the least studied areas at the moment is the internal corporate social responsibility which is directly related to company’s employees. This dimension of the corporate social responsibility refers to the set of responsible activities and practices that the company realizes toward their employees that consider the living conditions of each one of them and the contribution that it can do to improve their well-being.
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Barbara 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…
Abstract
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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