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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.

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

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Available. Open Access. Open Access
Book part
Publication date: 29 November 2023

Abstract

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The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

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Book part
Publication date: 23 March 2017

Patrícia Lacerda de Carvalho and Aldo Leonardo Cunha Callado

We compare the financial stock performance of companies that participate in the Carbon Efficient Index (ICO2) and those that participate only in market-wide indices of the…

Abstract

We compare the financial stock performance of companies that participate in the Carbon Efficient Index (ICO2) and those that participate only in market-wide indices of the BM&FBovespa (the IBOV, IBrX50, and IBrX100). The data includes the daily quotations of the shares from these four indices for September 2010 to December 2014. We exclude companies from market-wide indices that also participated in the ICO2. We use the stock market and average volume liquidity indices in order to analyze liquidity. We employ financial indicators to analyze the performance of the indices. Returns of companies participating in the ICO2 exceed those of all other companies except those participating in the IBrX50. The returns of all indices are statistically similar. There is a proven long-term equilibrium relationship between the indices’ returns. The ICO2 does not present obvious superiority in terms of the Sharpe and Jensen indices, although the results surpass those of the market-wide indices. Although the financial performance of sustainable companies does not surpass that of other companies, the economic benefits are similar. Thus, even though the financial result presents no significant difference, it is crucial to acknowledge that investing in sustainable stocks does not result in financial loss; rather, it has a positive environmental impact. The literature connecting the performance of the shares of the ICO2 and broad indices is scarce. Our study improves understanding of how company stocks can generate economic benefits to both society and companies.

Details

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

Keywords

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Book part
Publication date: 23 March 2017

Patrícia Lacerda de Carvalho and Orleans Silva Martins

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has…

Abstract

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating the performance of sustainable companies. Therefore, this study proposes to examine and compare the stock returns of the sustainability index member companies with the returns of companies out of these indexes. In this methodology we selected the two principal negotiability indexes of that market (IBOV and IBrX50), which are indexes that meet the most traded stocks of BM&FBovespa, and calculated the average daily returns of the four indexes in order to make performance comparisons over the period 2005–2014, based on nonparametric statistical tests. Our findings indicate that the average returns of sustainability indexes were higher, but these differences were not statistically significant, confirming previous evidence. Additionally, by means of a cointegration test, we found that the indexes are cointegrated in the long term. These findings are limited to the analyzed emerging market and are also subject to the limitations of the estimated models. Thus, we can infer that presence in the sustainability indexes does not indicate statistically significant higher returns, which means that companies with sustainable practices in Brazil are not only concerned with economic performance, but also with social, cultural, and environmental issues. The main findings are aligned with the concept of triple bottom line, even in the case of an emerging market.

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

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Available. Content available
Article
Publication date: 24 May 2011

J.F. de Carvalho Rezende

576

Abstract

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Strategic Direction, vol. 27 no. 7
Type: Research Article
ISSN: 0258-0543

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Book part
Publication date: 9 March 2015

Claudia Job Schmitt

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring…

Abstract

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.

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Constructing a New Framework for Rural Development
Type: Book
ISBN: 978-1-78441-622-5

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Article
Publication date: 31 July 2018

Fabio Antonialli, Daniel Leite Mesquita, Gustavo Clemente Valadares, Daniel Carvalho de Rezende and Adelson Francisco de Oliveira

The purpose of this paper is to propose an initial step for understanding the sensory perception and purchase intent of Brazilian olive oil consumers. It also investigates the…

486

Abstract

Purpose

The purpose of this paper is to propose an initial step for understanding the sensory perception and purchase intent of Brazilian olive oil consumers. It also investigates the sensory perception and purchase intent for a Brazilian-made olive oil.

Design/methodology/approach

The sample, consisting of 115 surveyed consumers, is described demographically. The aspects related to sensory analysis and purchase intent associated with the key attributes indicated by the consumers are then discussed. Finally, consumer segmentation is carried out to characterize the consumers in more detail, in terms of both demographic and predictive variables for olive oil consumption.

Findings

Consumers displayed a sensory perception that is coherent with olive oil characteristics, thus being able to distinguish three different olive oils from a compound oil sample. Regarding purchase intent and preference, consumers showed mixed behaviors, which was not entirely convergent with the identified sensory aspects. Therefore, it was possible to segment them into three distinct groups: utilitarian, naïve, and expert consumers.

Originality/value

Brazil is an emergent olive oil market, which can create both research and business opportunities for the country. This preliminary study contributes to the advancement of this research subject in the non-traditional markets for olive oil.

Details

British Food Journal, vol. 120 no. 7
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 5 June 2020

Luana Lavagnoli Moreira, Rafael Rezende Novais, Dimaghi Schwamback and Salomão Martins de Carvalho Júnior

The most common methodology to estimate erosivity is using rainfall data obtained from rain monitoring stations. However, the quality of this estimation may be compromised due to…

153

Abstract

Purpose

The most common methodology to estimate erosivity is using rainfall data obtained from rain monitoring stations. However, the quality of this estimation may be compromised due to low density, operational problems and maintenance cost of rainfall monitoring stations, common problem encountered in developing countries such as Brazil. The objective of this study was to evaluate the applicability of pluviometric data obtained by TRMM satellite images for the spatiotemporal characterization of erosivity in the state of Espírito Santo (Brazil).

Design/methodology/approach

For this, rainfall data and annual and monthly erosivities of 71 rainfall stations were statistically compared with those from TRMM images.

Findings

For this, rainfall data and annual and monthly erosivities of 71 rainfall stations were statistically compared with those from TRMM images. The estimate proved that TRMM is efficient since the NSE values were higher than 0.70 and the coefficient of determination was higher than 0.77 for monthly and annual erosivities, but in most months and yearly, erosivity was overestimated.

Practical implications

The use of satellite images to estimate rainfall allowed the spatial representation over time (months) of the oscillating degree of erosivity in the state of Espírito Santo (Brazil). The spatialization may provide an identification of areas and periods in which are essential for the implementation of land use management in order to minimize environmental problems related to soil loss.

Originality/value

The technique applied may be an alternative to overcome common problems on rainfall monitoring station, such as low density, low data reliability, high manutention and maintenance cost and operational problems.

Details

World Journal of Science, Technology and Sustainable Development, vol. 17 no. 3
Type: Research Article
ISSN: 2042-5945

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Book part
Publication date: 28 July 2021

Mark Harvey

Abstract

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Climate Emergency
Type: Book
ISBN: 978-1-80043-333-5

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Article
Publication date: 1 June 2003

Jaroslav Mackerle

This paper gives a bibliographical review of the finite element and boundary element parallel processing techniques from the theoretical and application points of view. Topics…

1560

Abstract

This paper gives a bibliographical review of the finite element and boundary element parallel processing techniques from the theoretical and application points of view. Topics include: theory – domain decomposition/partitioning, load balancing, parallel solvers/algorithms, parallel mesh generation, adaptive methods, and visualization/graphics; applications – structural mechanics problems, dynamic problems, material/geometrical non‐linear problems, contact problems, fracture mechanics, field problems, coupled problems, sensitivity and optimization, and other problems; hardware and software environments – hardware environments, programming techniques, and software development and presentations. The bibliography at the end of this paper contains 850 references to papers, conference proceedings and theses/dissertations dealing with presented subjects that were published between 1996 and 2002.

Details

Engineering Computations, vol. 20 no. 4
Type: Research Article
ISSN: 0264-4401

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