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This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics, sustainability strategies and performance.

The authors accessed a sample of European sustainable multinational and transnational companies (EMNs) for the period 2008–2017 from RobecoSAM universe. Using a set of simultaneous equation models, the authors test the effect of the sustainability committee on sustainability performance considering the sustainability strategy as a mediating element. Moreover, the authors analysed if the persistent assessment of sustainability agencies conditions the previous interaction.

Persistence of the sustainability assessment performed by an external agency is necessary to support the sustainability strategy and the sustainability committee, legitimating an organization in its institutional context.

This study provides practitioners with relevant insights into the identification of the sustainability strategy followed by an EMN and the effects associated with it can be useful for social and economic agents in decision-making processes.

A persistent assessment could be a signal over time of the evolution of organizations, reinforcing the monitoring mechanisms. It is a stimulus to EMNs as they obtain both an indicator of their levels of performance and public recognition.

The lack of similarity in the levels of sustainable performance observed among companies can be explained by the persistence, which is an omitted variable in previous studies.

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes.

The authors use a sample of 1,154 companies included in the S&P Sustainability Yearbook (formerly the RobecoSAM Yearbook). The authors test for the presence of greenwashing by comparing ex ante and ex post indicators for each SDG, whereas to test for SDG-washing, the authors compare the two ex ante and ex post approaches considering the full set of SDGs.

The results show that there is no consistency between the two types of indicators to measure the level of SDG implementation in organisations. This lack of consistency may facilitate both greenwashing and SDG-washing processes, which is due to the design and limitations of these measurement tools.

Companies may choose those indicators that paint their commitment to the SDGs in the best light, but they may also select indicators based on the SDGs they want to report on. These two options would combine greenwashing and SDG-washing.

The shift towards improved standards and regulations for measuring SDG achievement is the result of several social factors such as investor scrutiny, regulatory reform, consumer awareness and increased corporate accountability.

Few previous studies have analysed in detail the interaction between greenwashing and SDG-washing. They focus on the use of ex ante or ex post indicators separately, with samples composed of local companies, and without considering the whole set of SDGs.

Terrorism, an important component of Political risk as a possible determinant of ADRs (American Depository Receipts) returns have received little attention in academic literature. To address this issue and examine whether political risk is a major determinant of ADR returns of emerging market countries, this paper empirically examines market valuation of Indian ADRs around acts of terrorism. Using a sample of 52 such events in the sample period Jan 2003‐Dec 2003 we empirically analyze returns of Indian ADRs. The results from our study indicate a marginally negative significant effect, failing to indicate that event of terrorist attacks severely affect the Indian ADRs listed on the US stock market. This may be explained by a combined effect of; (a) the optimism of US investors towards emerging markets, and (b) market participants becoming more resilient and making informed choices around the “general” events of terrorism.

The purpose of this paper is to describe six recovery-oriented peer support experiences and strategies implemented in different regions of Brazil in the past 12 years, and explore challenges to their development and potential for empowerment and citizenship.

In this paper, a group of stakeholders in mental health services involving people with lived experience of severe mental illness describe their experiences with services of peer support. These were all conducted in Brazil and in partnership with the International Recovery and Citizenship Collective (IRCC) and The Yale Program for Recovery and Community Health. The authors met monthly to exchange experiences, studies and practices, and six experiences were selected, described, analyzed and compared. A discussion of these experiences, their challenges, impact and potential followed.

The explored experiences emphasize that peer support, lived experience leadership and advocacy are feasible in the Brazilian mental health system and can help advance the Brazilian Psychiatric Reform.

This paper is limited to the experience of researchers already engaged in peer support work in six cities in Brazil. Although they represent several different regions in Brazil, there are areas it has not reached. Further research should address and provide a broader view of peer support and recovery strategies spreading in the country.

These experiences demonstrate the feasibility and acceptability of the recovering citizenship approach to reduce stigma, promote empowerment, autonomy, activism and advocacy, and increase a sense of belonging for those in recovery and marginalized by society. The Brazilian psychiatric reform can benefit from including peer supporters as mental health treatment providers.

This paper provides a novel view of the state of the art of peer support initiatives in Brazil and can inspire individuals, government and communities as they see and understand the breadth, depth and meanings of these peer support experiences.

The purpose of this paper is to analyse the creativity level of business administration undergraduates who have attended an entrepreneurship seminar in contrast to those that have not.

Using two samples of Spanish students, the factors that condition the creation of new start-ups are analysed. A survey following the creativity items from the Kirton Adaption-Innovation (KAI) inventory was employed for a start-up seminar students and a control sample. Non-parametric tests were carried out on the responses.

The results show that Spanish business students’ entrepreneurial intentions are not conditioned by entrepreneurial courses, parental self-employment or by their creativity level. However, there are differences in creativity level by genders for their future ability to start-up a company.

There are no external constraints on not being an entrepreneur, who plays a fundamental role in the future of a country and it is a way to reduce current youth unemployment rates. Social and educational implications are also presented.

The use of the KAI inventory as a proxy of creativity index is original in the research. Moreover, this study contributes to a better understanding of the factors in becoming an entrepreneur, through exposure to creativity, growing up around businesses and awareness of individual creativity index. Integration of university courses with entrepreneurship actions will be of interest to the society development.

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

The present study aims to present the adaptation and validation of the empowering leadership questionnaire (ELQ) for a sample of Brazilian workers (N = 827).

The procedures of items translation, adaptation and back-translation of the original instrument were carried out. Data collection was performed using the snowball method. Data were evaluated with confirmatory factor analysis.

The results showed that the factor structure was maintained as in the portuguese (from Portugal) and English versions (original). Convergent validity was tested using the ethical leadership at work questionnaire (ELW). The analyses showed that the measure has good psychometric qualities, reliability indices and convergent validity results with the ELW.

The ELQ can still be used to identify the presence of empowering leadership (diagnostic phase) and contribute to proposing organizational interventions that lead to healthier and more productive work environments. Its convergent validity with ethical leadership suggests that managers can apply both (empowering and ethical leadership complementarily) to create quality interactions between leaders and team members that increase workers’ autonomy and allow them to respond promptly to organizational challenges.

Using the ELQ can represent an important tool for the theoretical and practical development of studies of empowering leadership with Brazilian samples.

El presente estudio tiene como objetivo presentar la adaptación y validación del Cuestionario de Liderazgo Empoderador (CLE) para una muestra de trabajadores brasileños (N = 827).

Se realizaron procedimientos de traducción de ítems, adaptación y retrotraducción del instrumento original. La recolección de datos se llevó a cabo mediante el método de bola de nieve. Los datos se evaluaron con el Análisis Factorial Confirmatorio (AFC).

Los resultados mostraron que la estructura factorial se mantuvo como en las versiones en Portugal e inglés (original). La validez convergente se probó utilizando el Cuestionario de Liderazgo Ético en el Trabajo (CLET). Los análisis realizados mostraron que la medida tiene buenas cualidades psicométricas, buenos índices de confiabilidad y buenos resultados de validez convergente con el CLET.

El uso del CLE puede representar una herramienta importante para el desarrollo teórico y práctico de estudios de liderazgo empoderador con muestras brasileñas.

El CLE aún puede ser utilizado para identificar la presencia de liderazgo empoderador (fase de diagnóstico) y contribuir a proponer intervenciones que conduzcan a la creación de entornos de trabajo más saludables y productivos. Su validez convergente con el liderazgo ético sugiere que los gerentes pueden aplicar ambos tipos de liderazgo, complementarmente, para crear interacciones de calidad entre líderes y miembros del equipo que aumenten la autonomía de los trabajadores y les permitan responder con prontitud a los desafíos organizacionales.

O presente estudo tem o objetivo de apresentar a adaptação e validação do Questionário de Liderança Empoderadora (QLE) para uma amostra de trabalhadores brasileiros (N = 827).

Foram realizados os procedimentos de tradução, adaptação e retroversão dos itens do instrumento original. A recolha de dados foi realizada utilizando o método bola de neve. Os dados foram avaliados com a Análise Fatorial Confirmatória (AFC).

Os resultados mostraram que a estrutura fatorial se manteve como nas versóes portuguesa e inglesa (original). A validade convergente foi testada com a aplicação do Questionário de Liderança Ética no Trabalho (QLET). As análises realizadas mostraram que a medida possui boas qualidades psicométricas, bons índices de confiabilidade e bons resultados de validade convergente com o QLET.

A utilização do QLE pode representar uma importante ferramenta para o desenvolvimento teórico e prático dos estudos da liderança empoderadora com amostras brasileiras.

O QLE ainda pode ser utilizado para identificar a presença da liderança empoderadora (fase diagnóstica) e contribuir para proposição de intervenções que levem a criação de ambientes de trabalho mais saudáveis e produtivos. Sua validade convergente com a liderança ética sugere que os gestores podem aplicar os dois tipos de liderança, complementarmente, de modo a criar interações de qualidade entre líderes e liderados que aumentem a autonomia dos trabalhadores e permitam que respondam prontamente aos desafios organizacionais.

This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG).

This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives.

The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality.

This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).

This paper aims to identify and compare the arrangements of innovation capabilities and their correlation with the socio-environmental responsibility of two groups: companies with less socio-environmental concern (Group Gray) and companies with greater socio-environmental concern (Group Green).

Descriptive and quantitative research with 1,322 Brazilian manufacturing companies was conducted. We analyzed (1) the actual arrangement of capabilities and (2) the ideal arrangement of capabilities with the greatest impact on innovation.

Results suggest that there is a difference in the arrangement of capabilities between the two groups. Also, there is a difference between the capabilities that effectively receive the companies' attention and the capabilities that should be valued and developed. Green companies must focus their efforts on Transaction capability, followed respectively by Management, Development and Operation capabilities. Gray companies must focus on Development capability, followed by Management, Transaction and Operation capabilities.

By identifying the ideal capability arrangement, this research provides important information that can guide managers in planning internal strategies for investments, prioritizing management efforts and rearranging capabilities to boost innovation for sustainability.