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The purpose of this paper is to analyze how companies develop mitigation capabilities in their supply chains in order to reduce the negative impacts of counterfeiting.

Five cases with two types of supply chain are analyzed: B2B (clothing, footwear and toys) and B2C (automotive). Data gathering was based on interviews, while secondary data were obtained directly from trade associations.

Companies presented different levels of proactivity for counterfeiting resilience. Companies with a lower level of appetite for risk are more proactive and have a broad number of mitigation capabilities. These companies develop intelligence that is required for combating counterfeiting and the capabilities needed for addressing its ex ante and ex post phases.

The research examines a complex and controversial subject about which there is limited information. The case studies are limited to Brazilian companies and the local subsidiaries of foreign companies. Therefore, the specific context may influence the study findings and reduce their generalizability.

Mitigation capabilities enable companies to minimize the negative impact of counterfeiting and make companies more resilient to counterfeiting activities. The findings indicate that when managers allocate resources in earlier phases of counterfeiting, losses are lower.

This study shows the development process of mitigation capabilities in the ex ante and post-disruption phases of counterfeiting.

This article aims to analyze the workers' probabilities of following their parents’ occupational legacy and whether these individuals are paid differently compared to those who opted for occupations different from their parents, in Brazil.

To that end, the occupational legacy probability equation was estimated as the quantile wage equations with sample selection bias correction and the wage decomposition for Brazil from the microdata of the National Household Sample Survey (PNAD) of 2014. It was found that families have a strong influence on the process of choosing the careers of their children. The average probability of a young person following the occupational legacy of their parents was 41.63%. This percentage is different when analyzing different groups of individuals, such as being male or female, being in a traditional or single parent family, being in an income household lower or higher per capita.

The results also confirm the hypothesis that workers who tend to follow the occupational legacy have lower wages than individuals who choose other occupations and that this may cause a “poverty trap” since the lower the salary quantile, the stronger the “trap” as economically disadvantaged young people tend to follow in their parents' footsteps and to contribute to family income they face a tradeoff, opt between work or study, which ends up disrupting their education and forcing young people to entering the job market early, performing secondary occupations with lower income and arduous work, generating a “vicious cycle of poverty”.

Given the database, we are comprised to its most recent version.

This is the first work on Latin American problem of occupational legacy.

This is the first work on Latin American problem of occupational legacy.

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.