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Taking into account the current relevance of the concept of smart city connected with the Internet of Things, this work aims to study the implementation of this concept by applying a new energy model in an existing public building. The purpose of this paper is to enhance the sustainability and energy autonomy of the building.

The building referred to in the case study is a library, and simulations related to the ongoing study are based on an energy audit, comprising a survey on electrical and thermal energy consumption. The innovative proposed model consists of a mix of energy production processes based on photovoltaic panels and biomass boilers. Economic analysis of the energy model has already yielded some results regarding the payback on investment, as well as avoided emissions in the context of development of a low-carbon economy with avoided emissions and socioeconomic advantages.

It is possible to enhance the sustainability of the library studied by the retrofit of the current energy system. With the integration of photovoltaic panels and the conversion or replacement of boilers from natural gas to biomass, the GHG emissions could drop around 121 t CO₂ per year. Another benefit would be the inclusion of endogenous resources over imported energy resources. The payback period for the measures proposed ranges from 2.5 to 8 years, proving that the increase in environmental sustainability is viable.

The intention here is to implement the concept of smart city, in more sustainable buildings, bringing them to the lowest possible energy consumption levels, hence increasing performance and comfort. Also, taking into account that the energy-consuming buildings are already constructed, it is urgent to reconvert them to lower the use of energy and emissions using technologies based on renewable energy, boosting the use of local resources.

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.