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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.

The purpose of this paper is to analyze the discursive resources used to sustain and legitimize the reputation of the mining company Samarco Mineração regarding sustainability, before the environmental accident occurred in 2015.

The sustainability reports from 2005 to 2014 were accessed for the analysis of the presentation texts, and the discourse analysis method was applied to access the discursive resources employed.

From the classical concepts of rhetoric, ethos, pathos and logos, it was found that they reinforced the reputation and legitimacy of the company. The ethos is responsible for the company’s image, while pathos triggers the emotional reception of that image, provoking positive expectations. The logos relate the built image and its emotional reception to a rational discourse that values the company’s expertise. The analysis, in the light of the new rhetoric, exposes the strategies to lead the public to accept the image of solidity and confidence given by a reputation respected nationally and internationally.

As a limitation, the quantitative data of the report were not analyzed, since the objective was to analyze the discourse construction, understanding that the research was adequate for the established purposes. For the future, it is suggested to analyze the discourse of the company after the environmental accident in order to verify the strategies used in the same theme; analyze the discourses in other reports published in the Global Reporting Initiative model; investigate how the logic of sustainability report construction based on a standard model can interfere in the formation of reputation and legitimacy of the companies; and analyze the impact of CSR on the strategy of the companies.

The knowledge about the functioning of the language and discourse as an indicative of subjectivity provides a more critical reading and reveals elements implicit in the discourse of the organization. It was verified that the sustainability reports in encapsulated formats allow some stability in the discourse, since companies tend to follow the same line of previous years, even with changes in the organizational structure.

Discourses built by the companies do not always reflect the true operational and engineering situation practiced by them, and that successful and reputed companies can surprise their stakeholders with events of great magnitude that cause significant losses, be they monetary or human lives.

The purpose of this paper was to assess the knowledge on sport and exercise science held by a sample of Brazilian physiotherapists, nutritionists and physical educators.

A cross-sectional research design was used. The answers given by 1,147 professionals (300 physiotherapists, 705 physical educators and 142 nutritionists) who participated in a qualifying process for a specialization course on exercise physiology were analyzed. Questions were analyzed on maximal oxygen uptake (four questions), physical fitness assessment (three questions), physical training (two questions), bioenergetics (one question) and exercise in extreme environments (one question).

The results revealed misconceptions held by Brazilian health professionals on a number of concepts related to sport and exercise science, such as maximal oxygen uptake.

These results reinforce the need for continuing education programs to maximize the quality of the service provided by sport and exercise science professionals in Brazil. Improvements in the undergraduate courses curriculum are also recommended.

This is the first study to assess misconceptions about sport and exercise science among Brazilian health professionals.