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Book part
Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Book part
Publication date: 17 September 2014

Lina Gomez

To review and understand the importance of a well-known movement among universities in Hispanic America called “university social responsibility” (USR). USR places responsible and…

Abstract

Purpose

To review and understand the importance of a well-known movement among universities in Hispanic America called “university social responsibility” (USR). USR places responsible and sustainable practices in the bottom line of everyday university management processes (e.g., campus operations, teaching, research, and community outreach).

Methodology/approach

Through a selection of relevant literature in USR, the concept, origins, importance, and implementation of USR practices are discussed in three sections (corporate social responsibility, the importance of USR, and planning, developing, and evaluating USR).

Findings

Results indicate the relevance of the practice of USR in Hispanic America because it points out specific impacts and core areas that other definitions (e.g., CSR) have not considered. Practical cases from different Hispanic universities are shown as examples of the practice of USR.

Research limitations

This chapter does not present a complete list of all authors that have studied USR. However, it fulfills to introduce, review, and grasp the practice of USR.

Practical implications

It serves as a guide to all members of the university community (e.g., administrators, professors, students, researchers, and local communities) to understand the role of universities in achieving sustainable development.

Originality/value of chapter

USR is an emergent approach that promotes responsible everyday management. This chapter is a starting point for new reflections, theories, and discussions regarding USR around the world. It also engages in further studies regarding USR in other developing regions like Africa, Asia, or Eastern Europe.

Details

Corporate Social Responsibility and Sustainability: Emerging Trends in Developing Economies
Type: Book
ISBN: 978-1-78441-152-7

Keywords

Book part
Publication date: 23 June 2022

Rosalina Torres-Ortega and Carlos Alberto Santamaria-Velasco

COVID-19 has spread so quickly and uninterruptedly that it has put great pressure on the capacities of emerging countries, especially the Latin America area. Its impacts that will…

Abstract

COVID-19 has spread so quickly and uninterruptedly that it has put great pressure on the capacities of emerging countries, especially the Latin America area. Its impacts that will have on businesses and entrepreneurs, it can be inferred that the duration of this crisis is still uncertain; thus, the aim on this chapter is to aggregate the current knowledge on how COVID-19 has impacted the entrepreneurship, and their expectations in the short and medium term. We examined 37 articles published between 2020 and 2021. To develop the discussion, we conducted descriptive review including year, affiliation of the first author, type of study, research methods in reviewed papers, and the origin of the empirical sample. We follow our thematic analysis within four broad categories: (1) crisis; (2) digitalization; (3) education; and (4) employment. Our results show that the call to address grand challenges, particularly relate to digitalization, public policies focused on supporting entrepreneurs and education in entrepreneurship in the Latin America context.

Details

The Emerald Handbook of Entrepreneurship in Latin America
Type: Book
ISBN: 978-1-80071-955-2

Keywords

Book part
Publication date: 8 August 2022

Cynthia M. Montaudon-Tomas, Anna Amsler and Ingrid N. Pinto-López

This chapter analyzes the way in which challenge-based learning (CBL) is conceptualized and used in a private university in Puebla, Mexico, to promote social innovation. The…

Abstract

This chapter analyzes the way in which challenge-based learning (CBL) is conceptualized and used in a private university in Puebla, Mexico, to promote social innovation. The university has recently changed its educational model, incorporating more integrative teaching and learning methodologies. The university has considered the 2030 Sustainable Development Goals (SDGs), especially the first goal to end poverty and the 10th regarding reducing inequality. These goals are relevant because the university is located in the state of Puebla, which has ranked fifth in the country (out of 32) in terms of poverty, especially in rural areas, where 58% of the population is living in poverty or extreme poverty conditions (CONEVAL, 2018). An example of a successful CBL project will be presented, showing how students have worked with their professors, community experts, and other stakeholders. In 2020, the university was recognized by the Times Higher Education World University Ranking as the number one university in Mexico to fight poverty based on the United Nations SDGs because of its CBL activities and social projects. Through these projects, students, administrators, and professors put into practice and develop different skills such as teamwork, analysis, facing new realities, innovating to design solutions to the problems in their environment, and beyond.

Details

The Emerald Handbook of Challenge Based Learning
Type: Book
ISBN: 978-1-80117-491-6

Keywords

Book part
Publication date: 16 August 2023

Pedro Liberato, Bruno Barbosa Sousa, Márcia Costa and Dália Liberato

The evolution of tourism must be framed into policies that aim a development model perspective for the destinations, based on the analysis of economic, political, and social…

Abstract

The evolution of tourism must be framed into policies that aim a development model perspective for the destinations, based on the analysis of economic, political, and social indicators. Therefore, emerging destinations, located in territories with low population density, should be a target of a careful strategy policy, considering the characteristics of the region. In particular, the disaster caused by the pandemic context (i.e., COVID-19) implied profound changes in tourism thinking, planning, and development of regions in Portugal and throughout the world. The present chapter proposes the creation of a tourism monitoring system for Arouca (Portugal), a territory classified as Low-Density Territory, with specific characteristics. The monitoring will involve the planning and management of database, at the disposal of all stakeholders, ensuring that the tourism flows in analysis do not get overwhelmed, allowing the discussion of opportunities and threats for the territory, based on the partnership between the population, public and private sector, adjusted to the social, cultural, economic, and environment perception. Will also be considered the perspective of the local community from Arouca's region, the main actors from the territory such as Geopark Association of Arouca and the City Council, according to the surveys used as data basis of this study, along with statistics analysis.

Details

Resilient and Sustainable Destinations After Disaster
Type: Book
ISBN: 978-1-80382-022-4

Keywords

Book part
Publication date: 27 January 2022

Karla Maria Nava-Aguirre, Itzel Zarate-Solis and Jose Luis Rojas-Vazquez

Economic and social inequality in Mexico presents a challenge in the transformative recovery of the country. This chapter aims to identify opportunities and multi-actor actions in…

Abstract

Economic and social inequality in Mexico presents a challenge in the transformative recovery of the country. This chapter aims to identify opportunities and multi-actor actions in the different scenarios of economic growth and sustainable development for Mexico in the coming years. We managed to propose public policy recommendations for the country by building future scenarios along with the participation of representatives from government, business, civil society and academia. A regenerative Mexico by 2030 requires policies that encourage private, domestic and foreign investment; regulatory frameworks for investment in clean technologies; implementation of tax incentives to promote a green economy and cooperative and inclusive models, such as the social and solidarity economy. Inclusive and collaborative multi-actor actions among the country's sectors become the common denominator of future scenarios for Mexico from an optimistic, resilient and hopeful perspective for its population.

Details

Regenerative and Sustainable Futures for Latin America and the Caribbean
Type: Book
ISBN: 978-1-80117-864-8

Keywords

Book part
Publication date: 30 May 2019

Manuel Vázquez-Zacarías, Alfonso López-Lira, Mario Vargas-Sáenz and John Macías-Prada

To succeed in acquiring appropriate resources, socially innovative firms must develop social capital, by making connections with traditional partners, such as universities and…

Abstract

To succeed in acquiring appropriate resources, socially innovative firms must develop social capital, by making connections with traditional partners, such as universities and multinational corporations, and nontraditional partners, such as nongovernmental organizations and the communities in which they work. This study is designed to show the application of social capital through the pursuit of bilateral relationships. In addition, it shows that collaborations are possible among partners – pertaining to social innovative firms. This study begins with a conceptual foundation that is included to define key constructs and propositions. The methodology is a qualitative case study of socially innovative firms in the agriculture industry in Mexico and Colombia. Both case studies show the creation of bilateral alliances with traditional and nontraditional partners to obtain resources. Moreover, the findings suggest that a social firm can unite its partners’ objectives toward social value creation. Having a common ground could trigger multilateral collaborations among the socially innovative firm’s partners to combine, integrate, and leverage the business ecosystem. This chapter provides evidence that today’s social entrepreneurs are willing to use hybrid structures that include for-profit and nonprofit elements to provide a solution for a social issue.

Details

Regional Integration in Latin America
Type: Book
ISBN: 978-1-78973-159-0

Keywords

Book part
Publication date: 23 May 2022

Mercedes Barrachina Fernández, María del Carmen García Centeno and Carmen Calderón Patier

There is an increasing interest in the literature for the characteristics of the entrepreneurial ecosystems and the impacts caused by their activities. Silicon Valley or Israel is…

Abstract

There is an increasing interest in the literature for the characteristics of the entrepreneurial ecosystems and the impacts caused by their activities. Silicon Valley or Israel is widely known as the main entrepreneurial ecosystems, but there are a lot of different cities and countries which are performing a great effort to become a worldwide reference in entrepreneurship. The purpose of this work is to analyze the Spanish and the Portuguese entrepreneurial ecosystems and identify strengths and challenges. The basic characteristics of both countries will be introduced, as well as the relevant points regarding policies for fostering entrepreneurship, tax benefits to entrepreneurial activities, special considerations for social enterprises, investors support and the main challenges faced by each country.

Details

Strategic Entrepreneurial Ecosystems and Business Model Innovation
Type: Book
ISBN: 978-1-80382-138-2

Keywords

Book part
Publication date: 27 September 2023

Karla Maria Nava-Aguirre

Higher education has become a more active sector in most of countries recently. Facing a more globalized society and a more competitive scenario, institutions all over the world…

Abstract

Higher education has become a more active sector in most of countries recently. Facing a more globalized society and a more competitive scenario, institutions all over the world are transforming and improving diverse strategies of internationalization to provide innovative experiences to students and professors. Therefore, the main objective of this chapter is to describe the strategies of internationalization at Universidad de Monterrey (UDEM) Mexico such as mobility of students and professor, institutional culture, curriculum, strategic alliances but the most important, international collaboration at classrooms. UDEM is a private higher institution with more international experiences in student mobility in Mexico, and the first with more collaborative online international learning (COIL) projects in Latin America. Using a qualitative research method, this chapter demonstrates that UDEM’s strategies of internationalization both, abroad and at home, transformed actions, functions, and processes at UDEM impacting the quality and experience of education. These strategies have impacted students positively. Besides, these strategies of internationalization have the potential to be replicated in other higher education institutions (HEIs).

Details

High Impact Practices in Higher Education: International Perspectives
Type: Book
ISBN: 978-1-80071-197-6

Keywords

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