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This paper aims to present a situation that Brazil is coming to terms with the creation of football companies. The solution is to sell football clubs to investors that can solve any inherited financial crisis and provide the players the clubs need to improve the situation. As clubs are now managed by investors, board members, society and supporters have almost no information about how the clubs are being managed. The authors’ recommendation is that besides the need for a transformation in management, there is also an urgent need for professionalisation and government regulation of the process (Andon and Free, 2019).

The authors’ comments are based on documents, laws and newspaper news.

The results are engaging with the clubs achieving results in the short term, supporting fans returning to stadiums and the possibility of more investors becoming shareholders of football clubs.

This study is the first academic exercise of meditation about the process of turning Brazilian football clubs into anonymous societies.

The problem statement is how to identify and analyze the corporate risks involved in the relationships with external agents involved in the open product innovation process (OPIP)? Seeking to extend this investigation, the purpose of this paper is to analyze the enterprise risks identified in corporate relations with external agents of the OPIP. This study proposes the systematization of the process of identification and analysis of the enterprise risks involved in the process of open product innovation.

The case explored in this study is the OPIP of Volkswagen do Brasil (VWB), one of the most important subsidiaries of the Volkswagen Group. Criteria were selected to both assessing corporate relations with external agents of the open innovation of VWB and analyzing the enterprise risks identified in these relations. Data collection included interviews with management-level professionals engaged in the OPIP activities and technical visits to a VWB’s industrial plant.

Results demonstrate that the enterprise risks mostly affecting the OPIP have a critical impact on the manufacturing process and initial sales of the new product.

The originality of the study focuses on the proposal of a systematization of how to identify and analyze the corporate risks involved in the process of open product innovation. The study focuses on the theoretical frontier on the open innovation and enterprise risk management (ERM) in the open innovation process.

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

The purpose of this study is to analyse Peruvian cuisine in the context of visitors’ overall experience, focusing on the loyalty of tourists in terms of gastronomy, their satisfaction with the destination, and the overall image.

Data were obtained from tourists who visited Lima (Peru). Structural equation modeling was used to verify the hypothesized relationships.

The results obtained confirm that satisfaction and appreciation, such as quality, have a positive influence on tourists’ loyalty and, therefore, they recommend and express their desire to come back to this destination. The traditional gastronomy of Lima stands out as a prominent factor on overall experience.

This paper helps the managers of cities in their decisions to improve the satisfaction and seek loyalty of those who visit a city, emphasizes the role of gastronomy.

The results obtained in this research can be used for the establishment of new strategies for the promotion of the destination in terms of tourism and traditional food.

The gastronomy in Lima, (Peru) is recognized worldwide, as well as a stimulus for tourism because it increases the number of visits to the destination. Several studies carried out in these types of destinations have shown the existence of a relationship between gastronomy, overall experience, satisfaction and loyalty. However, there are no previous studies carried out in Lima that sustain this relationship. This work makes a contribution that completes the academic literature on the study of the emotional bonds between Peruvian gastronomy and the tourist who visits it and its behaviour.

Firefighters are daily confronted with adverse, unpredictable and demanding situations. It is a dangerous profession that puts firefighters at risk of developing burnout. Although the literature has already identified personal and work-related factors of burnout, the examination of specific factors explaining burnout among volunteer and career firefighters is still needed. The purpose of this study is to investigate the explaining role of personal and work-related factors on volunteer and career firefighters’ burnout.

A nonrandom convenience sample of 250 firefighters (67% volunteer; M_age = 31.88) completed a sociodemographic questionnaire, the Oldenburg Burnout Inventory, the Proactive Coping Scale and a standard of living subscale item. Hierarchical multiple linear regression models were tested. Fisher’s criterion was considered, with p-values lower than 0.05 interpreted as statistically significant.

Personal and work-related factors accounted for 18% of volunteer and 31% of career firefighters’ variations in burnout. Personal factors offered a greater contribution explaining volunteer and career firefighters’ burnout. Still, variations in the role played by age, family responsibilities, proactive coping and satisfaction with standard of living on burnout were found among volunteer and career firefighters. Taking the work-related factors into account, working in rotative shifts constituted a risk factor for career firefighters’ burnout.

This study advances the understanding about the role of personal and work-related factors in volunteer and career firefighters’ burnout.

This study adds information about specific factors explaining burnout among voluntary and career firefighters. It deepens existing knowledge on variations in the role played by age, family responsibilities, work conditions, proactive coping and satisfaction with standard of living on the burnout of volunteer and career firefighters.

Background: This article presents a methodology to categorize scientific publications according to the targets of the 17 Sustainable Development Goals (SDGs) of the United Nations. For the above, a dataset with bibliographic and descriptive attributes of 2,379 articles from 2017 by co-authors affiliated to the Pontificia Universidad Católica de Chile, indexed in the Web of Science and Scopus databases, was used.

Methods: The methodology considered three relevant and consecutive milestones: establishment of the reading level that was applied for each publication record, which considers a proportional amount of information; assignment of one of the 18 categories identified for the analysis of the information, which include the 17 SDGs and the option “unclassified” and one of the 169 subcategories corresponding to the specific goals; and, finally, recording the status of the review process carried out, which allowed control of the progress and quality of the cross-review.

Results: The results show that 58.6% of the articles contribute to a primary target, of these 233 contribute to a secondary target; goals 3, 4, 9, and 11 are the most frequent in the process of assigning SDGs. There is an 81% increase in the use of alphanumeric targets when they are assigned as secondary targets. At the same time, cross-checking is shown to be beneficial when allowing the reclassification of 190 articles to some of the targets. Finally, it is established that levels 2 and 3 enabled better classification, given that the contents considered provide more information; however, it is significant that through level 1, 355 articles were categorized as “unclassified”.

Conclusions: It is concluded that the methodology allows for a conclusive, exhaustive, rigorous, extensive, and varied classification through the different milestones and actions carried out, providing strategic information for decision making and research management in the academy-society relationship.

The purpose is to analyse the nutritional adequacy and carbon footprint of intermediated meals provided to preschool children and primary-level students in a Portuguese municipality.

An observational cross-sectional study was conducted with a convenience sampling consisting of school snacks from a Portuguese municipality. The nutritional assessment used food labels and a Portuguese food composition table. The literature review for carbon footprint assessment was conducted by searching for the products under analysis or similar ones.

The results showed that 80% of snacks have a higher energy value than recommended. The majority of options are below recommendations for protein and fat and above recommendations for carbohydrates. The intermediated meals with more dairy products in composition have the highest carbon footprint. The carbon footprint included the packaging of the products, and it wasn't possible to determine the influence of non-food products.

This study has limitations in the fact that we do not know the carbon footprint of Portuguese products and we had to compare them with others, from different countries, with possibly different types of production.

Intermediate meals are inadequate, and the carbon footprint is higher when the intermediated meals include products of animal origin – the reason why the composition of intermediated meals should be redesigned considering the achievement of these targets.

The promotion of intermediated meals that promote the Mediterranean eating pattern contributes to health and well-being and is a vehicle for nutrition education and healthy food consumption in schools.

Many studies have been conducted to analyse the carbon footprint and environmental impact of school meals, but commonly lunch is the meal evaluated and the assessment of intermediated meals' impact is an open field.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

This study aims to assess the efficiency of Brazil, Russia, India, China, South Africa (BRICS) countries in achieving sustainable development by analyzing their ability to convert resources and technological innovations into sustainable outcomes.

Using data envelopment analysis (DEA), the study evaluates the economic, environmental and social efficiency of BRICS countries over the period 2010–2018. It ranks these countries based on their sustainable development performance and compares them to the period 2000–2007.

The study reveals varied efficiency levels among BRICS countries. Russia and South Africa lead in certain sustainable development aspects. South Africa excels in environmental sustainability, whereas Brazil is efficient in resource utilization for sustainable growth. China and India, despite economic growth, face challenges such as pollution and lower quality of life.

The study’s findings are constrained by the DEA methodology and the selection of variables. It highlights the need for more nuanced research incorporating recent global events such as the COVID-19 pandemic and geopolitical shifts.

Insights from this study can inform targeted and effective sustainability strategies in BRICS nations, focusing on areas such as industrial quality improvement, employment conditions and environmental policies.

The study underscores the importance of balancing economic growth with social and environmental considerations, highlighting the need for policies addressing inequality, poverty and environmental degradation.

This research provides a unique comparative analysis of BRICS countries’ sustainable development efficiency, challenging conventional perceptions and offering a new perspective on their progress.

Consumer perception of corporate brand equity has primarily focused on product brand dimensions, neglecting considerations at the firm analysis level. Assessing corporate brands requires different criteria relevant to the competitiveness of companies, such as their prominence, management and meeting society’s demands. In this sense, this study aims to develop and validate a scale of corporate brand equity founded on consumer perceptions, transcending industry boundaries and comparing its relationship with companies' market share.

The authors used an integrative approach to clarify the construct’s domain, building on previous measures. They took several steps to select appropriate items, refine the measure, validate it through reliability tests and convergent and discriminant analyses, test the validity of the second-order formative structure of corporate brand equity and assess associations between first-order factors, the second-order factor and market share.

The model identifies three first-order dimensions of corporate brands (presence, outstanding management and responsible) that shape the second-order factor (corporate brand equity). They are directly related, but not proportionally, to market share, contributing to the general and joint assessment of the company’s competitive performance considering the consumer.

To the best of the authors’ knowledge, this study is the first attempt to develop a comprehensive measurement model of corporate brand equity that considers the firm level of analysis, combines metrics from previous research on corporate brand evaluation criteria and includes consumer perceptions of the company’s competitiveness, unifying branding theory with the theory of the marketing firm.