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This paper aims to identify the determining factors for the financial performance (FP) of social enterprises in an emerging country, in this case Brazil.

This paper identifies the determinants of the FP of social enterprises in Brazil using the resource-based view as a theoretical lenses and the quantitative method (n = 601) of logistic regression, analyzing the importance of nine variables related to SEs.

The findings refer to practical contributions (which show how SEs should focus and allocate their resources to maximize FP) and theoretical contributions linked to entrepreneurship literature (by differentiating the results of this work from the literature on commercial entrepreneurship in terms of resources), social entrepreneurship literature (by presenting the resources that determine their FP), business literature, entrepreneurial finance and entrepreneurship in emerging economies.

This work represents a novelty from a methodological point of view, filling the gap regarding the lack of studies that apply a quantitative methodology to a large sample and analyze several different variables when most studies analyze only one factor related to the performance of an organization. It also fills the gap in entrepreneurship studies that use some theoretical lenses. This work is also a pioneer in analyzing the variables involved, such as market orientation, technologies and impact measurement in social entrepreneurship. As this work uses data from a secondary sample, there is the limitation of not choosing the analyzed variables. Even though there were many variables in the sample, it was impossible to consider some variables, referring to various aspects of resources and performance. For this same reason, the social performance of SEs, which is of fundamental importance within the objectives of any organization of this type, was not analyzed and may be a suggestion for future work.

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.

This chapter analyzes events leading to the collapse of President Dilma Rousseff’s parliamentary base that are essential for understanding the impeachment process in 2016. First, it assesses structural factors shaping the Brazilian political system and the adaptation strategy of Lula da Silva’s government in its relationship with the National Congress. Next, it analyzes the changing relationship between Dilma Rousseff’s government and Congress, especially the House of Representatives, as the main locus for presidential impeachment actions.

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

The purpose of this paper is to understand the role of resilience enablers in combating counterfeits in the medicine supply chain based on a Systematic Literature Review (SLR). The objective is also to help practitioners and scholars as the review revealed that little research has been conducted on selecting and implementing practices to improve resilience to counterfeiting.

Based on the literature review, a content analysis was performed for 84 selected papers to explore the potential relationship among resilience enablers and counterfeit anti-measures.

This paper contributes to Supply Chain Resilience (SCR) research by summarizing the highly fragmented literature concerning how to combat counterfeiting. The SLR indicated reengineering, collaboration, visibility, innovation, SCR culture and trust as six key enablers to combat counterfeit medicines and identified literature gaps. Moreover, the paper discusses other resilience enablers which have been less studied in the literature and shows new avenues of research.

This paper is limited in that it is an exploratory literature review and focuses only on three databases over the past 15 years. Furthermore, counterfeit is a rapidly evolving issue and anti-measure studies require frequent surveillance concerning new discoveries.

The main contribution of this paper is to provide a better understanding of enablers most often associated with counterfeit anti-measures, which, therefore, might help to increase resilience to counterfeit medicines. Moreover, research gaps involving enablers less associated with anti-measures are presented.

Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental relations between Union, states, and municipalities because there is a policy portfolio based on federative cooperation. Second, the subnational governments' autonomy to act against COVID-19 was constantly questioned by the Federal Government – the conflict between the President and governors was a key piece in all health policy. Finally, states and local governments were primarily responsible for policies to fight against pandemic, but the absence and/or wrong measures taken by the Federal Government (such as the delay in purchasing vaccines) generated intergovernmental incoordination, increased territorial inequality, and reduced the effectiveness of subnational public policies, especially those linked to social isolation. In this context, Brazilian federalism played a dual role in the pandemic. On the one hand, the federative structure partially succeeded in averting an even worse scenario, mitigating the impact of mistaken presidential decisions. The role of subnational governments, especially of the states, was critical as a counterweight to federal decisions. On the other hand, the President actively acted against governors and mayors and, above all, sought to weaken intergovernmental articulations within the Unified Health System (SUS), the federative model designed three decades ago. One could say that the federative actors, such as the Supreme Court (Supremo Tribunal Federal – STF) and subnational governments, were the main obstacles for the Bolsonarist antiscientific agenda. The success of this reaction to President Bolsonaro's negationist populism was partial, but the results of the fight against COVID-19 would have been much worse without these federalist barriers.

The purpose of this article is to investigate the interrelationships between innovation climate and human capital in the development of dynamic capabilities related to innovation. The study presents a set of concepts about variables involved in the innovation process and their interrelationship, addressing the analysis of international scientific production related to the antecedents of the innovation climate, human capital and dynamic capabilities.

A review of the literature from 1998 to 2018 was carried out, using descriptive statistical methods, at first, and qualitative analysis of the results in order to visualize the current configuration of the field of study of innovation background.

The results demonstrate a significant number of studies relating human capital and dynamic capabilities and little quantitative significance in studies relating to a climate of innovation and dynamic capabilities. The research describes how the dynamic capabilities of innovation have been approached in a conceptual model based on the perspective of human capital and innovation climate.

The study did not contemplate the analysis of the interrelationship between the resource configuration construct and the dynamic innovation capacities (part of the gap pointed out by Tuzovic, Wirtz and Heracleous (2018), constituting a perceptible limitation of the analyzes carried out in this article.

The influence of the innovation climate construct and its relationship with dynamic innovation capabilities deserves greater attention in research with an empirical approach, constituting a field to be explored by scientific research in organizations.

The research sought to investigate the gap involving the interrelations between innovation climate and human capital in the development of dynamic capabilities related to innovation, indicating the need for further empirical studies on the subject.

This research seeks to provide methodological bases for the identification, documentation and critical reflection of good practices of architectural design in built heritage. These are applied explicitly to the School of Porto architects, which express a high sense of pedagogy and community practice in this field. The methodological approach defines the selection criteria for a georeferenced inventory and the procedures for in-depth analysis of adaptive reuse strategies.

The works included in the inventory were selected according to geographical, chronological, typological, qualitative and quantitative criteria. The cases chosen for in-depth analysis have been studied along four thematic axes to dissect all the intervention processes (previous state, design/construction and final state). This approach is supported by a cross-analysis of different sources (oral, written, graphic) and using drawing as a fundamental research tool.

The research has collected and disseminated up to 150 works by 44 architects, providing a comprehensive portrait of heritage intervention by the School of Porto over the past decades. The selection of 22 buildings for in-depth documentation reveals a particular sensibility toward the cultural values through a case-by-case approach based in deep knowledge of the preexisting context and the introduction of contemporary additions in continuity and harmonious relation with the environmental and sociocultural context.

This work provides a novel methodology suitable for further extension and adaptation to other case studies, as a first contribution to a more comprehensive “Atlas of Architectural Design in Built Heritage” with European case studies. The research aims to introduce new and deeper perspectives on reference works that may constitute pedagogy for the future practice of architects within contextual, inclusive and sustainable approaches.

This study proposes a method for analyzing the sustainability of companies according to the Corporate Sustainability Index (ISE B3) while considering environmental, social and governance (ESG) dimensions.

As a quantitative and descriptive work, our study is based on analyses of responses to ISE B3 questionnaires. We consider 12 scenarios involving the allocation of different weights to important ESG dimensions and use the TOPSIS multicriteria decision-making method to evaluate companies in Brazil.

The results provide empirical evidence on the importance of balanced approach among the ESG dimensions and reflect the need for regulations and incentives to promote balanced ESG practices. We also identify companies with consistently good sustainability practices, such as Natura, those that deliver poor performance, such as Iochpe-Maxion S.A. and Azul S.A.

We contribute to the literature by integrating a multicriteria methodology into the assessment of corporate sustainability, demonstrating the effectiveness of TOPSIS in different scenarios. We emphasize the importance of balancing the ESG dimensions, and in doing so provide novel perspectives in research.

Our findings offer a practical framework for managers to evaluate and refine their ESG strategies by using benchmarks from industry leaders. Policymakers can use them to formulate regulations and incentives that promote balanced ESG practices.

Our work clarifies the application of TOPSIS to several ESG-based scenarios and presents a comprehensive strategy for evaluating corporate sustainability. Our model can be reproduced and customized in diverse settings and contributes to the literature on corporate sustainability.

Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the descriptions of individuals living with at least one child under 14 years of age, particular emphasis is put on how young adults perceive and incorporate into their speeches the presence and role of non-cohabiting elderly, namely their parents and in-laws, as an expression of the quality of life they experience.

Design/methodology/approach: Data rely on episodic interviews conducted with both men and women with young children (3–14 years old), within a broader sociological research devoted to the study of family rituals. The data collected was analyzed using qualitative techniques of content analysis with the help of NVivo software (QSR). The data is presented recurring to contextualized narratives.

Findings: Data analysis allows to conclude that geography matters in the perception that young adults have when reflecting upon the role of the elderly surrounding them, either their parents or in-laws. The presence and coexistence of generations are perceived as “priceless,” a “fortune,” and a “privilege,” possible in a medium-sized city, where everything is close enough to thicken the informal intergenerational solidarities between grandparents, parents, and grandchildren. Behind the scenes, data, furthermore, discloses unpredictable tensions arising mainly regarding children’s education, rules, and behavior.

Originality/value: This chapter contributes to shed light into the daily life of elderly people who are still independent and active, and the seemingly invisible presence and unimportant role they play in their children and grandchildren’s lives.