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This paper aims to analyze the impact of intellectual capital (IC) on Brazilian companies’ sustainable value creation (VC).

An empirical study was performed using descriptive and multivariate statistics based on the finance, strategy and IC theories. This research is quantitative, explanatory, descriptive, applied and ex post facto and uses traditional economic-financial variables (derived from financial statements – FSs) linked to two established frameworks for IC analysis: the market-to-book ratio (IC-INDEX) and the MVAIC, a variation of the value-added intellectual coefficient (VAIC™).

The findings showed that the IC estimated through the IC-INDEX and the MVAIC frameworks is directly related to the VC of Brazilian companies throughout the entire period and revealed a consistent effect in all time frames analyzed. Both models were robust and complementary in assessing the company’s VC and sustainability. The conclusion shows that IC is the most relevant factor in explaining VC and its continuity over time, regardless of other traditional variables used to study the phenomenon.

From a theoretical perspective, this study contributes to mastering the understanding of the subject by applying two important IC measurement frameworks to explain sustainable VC over time and examining the problem in the Brazilian market – paving the way for future investigations.

This study provides users of accounting and financial information and other market agents with a better understanding of the VC process and the central role of IC in this process. These findings suggest that these asset investments tend to be more qualified to create corporate wealth for shareholders and other stakeholders. Such a result can help improve decision-making processes, besides generating competitive benchmarking and assisting them in financial analysis and resource allocation in the economy.

The uniqueness of the research arises from applying two important IC measurement frameworks (IC-INDEX and MVAIC) simultaneously to explain sustainable VC over time and the analysis in a relevant and complex emerging market – both issues are unexplored in the literature.

This study aims to investigate the impact of the ethical management of data privacy on the overall reputation of businesses.

A conceptual model was proposed and tested. Data were collected from 208 small and medium-sized enterprises (SMEs) in the textile industry in Valencia, Spain using a survey instrument. Partial least squares (PLS) allowed for the analysis of the data collected.

The theoretical model explains 46.1% of the variation in the organisational reputation variable. The findings indicate that ethical data privacy has a beneficial effect on an organisation's reputation and eco-innovation. The findings also demonstrate how eco-innovation drives the development of new knowledge and green skills that, in turn, communicate to stakeholders a company's ethical commitment. These results should encourage SMEs to invest in data privacy in order to meet the needs of the SMEs' increasingly technology- and environment-sensitive stakeholders and to improve their reputation.

This study provides the first empirical evidence that ethical data privacy management has a positive impact on the reputation of firms. Furthermore, the originality of the research derives from the analysis of the results from an environmental perspective. Indeed, this study shows that effective data privacy management can indirectly support organisational reputation through eco-innovation and green skills.

The primary objective of the study is to explore and elucidate the relationship between spirituality and workplace performance. This study aims to fill a gap in the existing literature by presenting a theoretical–methodological framework that incorporates various aspects and research propositions, differentiating them based on specific mediating variables.

This research uses a systematic literature review methodology, analyzing 95 articles published over 20 years (2002–2022). This approach is designed to collate and synthesize evidence supporting the proposed relationship between spirituality and workplace performance and to understand the nuances of spirituality’s influence on performance.

The systematic review reveals recurring mediating constructs and various established theoretical–empirical relationships between spirituality and workplace performance throughout the study period. It highlights the significant role of spirituality in enhancing worker well-being, engagement and productivity.

This study addresses the impacts on societal views of work, employee well-being and organizational culture, especially considering the growing discussions around holistic and spiritually inclusive workplaces.

This paper introduces originality by presenting a theoretical–methodological framework that emphasizes five distinct research propositions. These propositions, rooted in a comprehensive literature review, provide insights into how spirituality might influence workplace performance through various mediating variables.

This study aims to show the complexities of engagement between students - Venezuelan and Brazilian - and their teachers. This qualitative ethnographic study documents the everyday pedagogies and practices that take place in elementary schools with high levels of refugee and immigrant children. While Brazilian law ensures the basic right to public education, forbidding discrimination based on nationality or immigration status (Lei de Diretrizes e Bases da Educação, 1996), the barriers remain. Through the frameworks of multicultural (USA) and intercultural (Brazil) education, this paper shows how Brazilian teachers and students of Venezuelan and Brazilian backgrounds engage, learn from one another and build welcoming spaces, but also how stereotypes are reinforced inside classrooms and schools.

This qualitative study uses ethnography to understand how recent Venezuelan migratory flow influences Brazilian and Venezuelan children’s educational experiences in elementary education. Participants were Venezuelan (N = 57) and Brazilian (N = 76) children in two elementary schools in the city of Boa Vista. Data sources for the study are school observations in four elementary classrooms (1st and 2nd grade) and semi-structured interviews with caregivers, teachers, administrators and other educators. This paper also collected children’s drawings and writings and documents like curricula, strategic planning, guidelines, policies, grades, reports and any other textual or photographic material made available at the city level.

In the field of education, there is a critical need for understanding children’s education experiences. This paper focuses on the experiences of teachers and students in two elementary schools in Brazil. This paper focus on two findings: first that teachers promote the learning of Portuguese to show care toward their Venezuelan students. Second, children in the classroom show solidarity with one another and resist some of the more rigid Portuguese-only practices enacted by teachers. This work uses the frameworks of intercultural (more commonly used in Brazil) and multicultural education to inform the analysis.

In this study, this paper puts these frameworks of interculturalism, multiculturalism, language use and solidarity into conversation to understand the dynamics of two elementary classrooms in the city of Boa Vista, Brazil. While this paper shows the shortcomings of a seemingly multicultural and multilanguage classroom, it also shows how children actively resist the rigidity of teaching and learning in elementary schooling.

This study is a response both to the increasing South–South migration trend in Latin America and its consequences on public education systems. Through multicultural and intercultural lenses, this research highlighted the complexity of interactions within multicultural classrooms by delving into a two-year ethnographic study conducted in Boa Vista, Brazil, focusing on Venezuelan and Brazilian children in two local elementary schools. This paper focused on two main observations this paper refers to as “Teaching Portuguese as a Way of Caring” and “Children's Solidarity Work.” Teachers primarily centered their instruction on teaching Portuguese to migrant children, believing it to lead to quicker integration in the classroom and beyond – thus as a way of caring for their migrant students.