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Article
Publication date: 13 March 2017

Eduardo Soares Batista, Alexandro Reis, Filipe Bortolini, Marcelo Alves de Souza, Miriam Borchardt and Giancarlo Medeiros Pereira

The purpose of this paper is to examine how corporate social responsibility (CSR) initiatives add value to Brazilian companies and how these companies perceive the impact of CSR…

661

Abstract

Purpose

The purpose of this paper is to examine how corporate social responsibility (CSR) initiatives add value to Brazilian companies and how these companies perceive the impact of CSR initiatives on their customers, employees, and society.

Design/methodology/approach

A multiple case study was conducted on 17 Brazilian companies, from diverse industries, that started their CSR initiatives between 1984 and 2011.

Findings

It is possible to identify ten companies with CSR initiatives disconnected from business strategy. In such cases, CSR started as an altruistic contribution to the local community. Actions have been limited to the employees and have demanded resources without perceived value for stakeholders. In seven companies, CSR initiatives are linked to the business strategy. In these cases, CSR initiatives add value to the companies promoting companies’ or brands’ reputation. It is observed to provide better working environment through employees’ motivation and their involvement in CSR initiatives. This value is perceived for the customers, employees, and for the society. However, to reinforce this perception, interested stakeholders should be informed about CSR initiatives and their contribution to the society.

Originality/value

This research attempts to analyze the CSR initiatives of the companies in emerging countries and to understand how CSR could add value to these companies and how this value is perceived. It also aims to understand how these initiatives have been organized and could support the altruistic efforts with effective results to the companies and to the society.

Details

Management of Environmental Quality: An International Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 18 July 2024

Marcelo Macedo Guimaraes, Dércio Bernardes-de-Souza, Maria Clarice Alves da Costa, Diego Cristóvão Alves de Souza Paes, Mariluce Paes de Souza and Fabiana Rodrigues Riva

The aim of this paper was to analyze the role of the Cooperative of Farmers and Fishermen of the Lago do Cuniã Extractive Reserve (COOPCUNIÃ) in the inclusion of residents in the…

37

Abstract

Purpose

The aim of this paper was to analyze the role of the Cooperative of Farmers and Fishermen of the Lago do Cuniã Extractive Reserve (COOPCUNIÃ) in the inclusion of residents in the caiman meat value chain in Porto Velho, Brazil.

Design/methodology/approach

A total of six interviews were conducted with key actors to investigate the research problem in the Lago do Cuniã EXRES, namely the president and project advisor of the cooperative, two extractivist members of the cooperative and two non-member residents. The key actors were selected based on the following criteria: being over 18 years old, residing within the reserve and having participated in some stage of the caiman meat value chain.

Findings

The results demonstrate that the cooperative contributes to the inclusion of extractivist residents in the value chain, income generation and poverty reduction, enabling the production and marketing of caiman meat. Additionally, it overcomes challenges and improves the quality of life of the local population.

Practical implications

This study emphasizes the social and economic benefits for isolated regions with low productive development. For public policymakers, the results demonstrate that inclusion has enabled access to technology and markets. For the cooperative, it showcases actions oriented towards development, social inclusion and quality of life.

Originality/value

The originality of the article lies in the analysis of the role of a value chain within an environmental protection area in the Amazon, balancing economic, social and environmental factors.

Propósito

O objetivo foi analisar o papel da Cooperativa dos Agricultores e Pescadores da Reserva Extrativista Lago do Cuniã (COOPCUNIÃ) na inclusão dos moradores na cadeia de valor da carne de jacaré em Porto Velho, Brasil.

Desenho/metodologia/abordagem

Foram realizadas 06 (seis) entrevistas com atores-chave para investigar o problema de pesquisa na RESEX Lago do Cuniã, a saber: o presidente e o assessor de projetos da cooperativa, dois extrativistas cooperados e dois moradores não cooperados. Os atores-chave foram selecionados com base nos seguintes critérios: ser maior de 18 anos, residir na reserva e ter participado de alguma etapa da cadeia de valor da carne de jacaré.

Descobertas

Os resultados demonstram que a cooperativa contribui para a inclusão dos extrativistas na cadeia de valor, com a geração de renda e redução da pobreza, viabilizando a produção e comercialização da carne de jacaré. Além disso, supera desafios e melhora a qualidade de vida da população local.

Implicações práticas

Este estudo enfatiza os benefícios sociais e econômicos para regiões isoladas e com baixo desenvolvimento produtivo. Para os formuladores de políticas públicas, os resultados demonstram que a inclusão possibilitou o acesso à tecnologia e aos mercados. Para a cooperativa, mostra ações voltadas para o desenvolvimento, inclusão social e qualidade de vida.

Originalidade/valor

A originalidade do artigo está na análise do papel de uma cadeia de valor dentro de uma área de proteção ambiental na Amazônia, equilibrando fatores econômicos, sociais e ambientais.

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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.

Details

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

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 May 2020

Manuela Gonçalves Barros, Marcelo Botelho da Costa Moraes, Alexandre Pereira Salgado Junior and Marco Antonio Alves de Souza Junior

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially…

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Abstract

Purpose

The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

Design/methodology/approach

With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

Findings

The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

Research limitations/implications

This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Practical implications

Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Social implications

Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.

Details

RAUSP Management Journal, vol. 55 no. 3
Type: Research Article
ISSN: 2531-0488

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Article
Publication date: 11 March 2014

Grazielle de Oliveira Setti, Jorge Vicente Lopes da Silva, Marcelo Fernandes de Oliveira, Izaque Alves Maia, Dosil Pereira de Jesus, Raluca Savu, Thebano Emilio de Almeida Santos, Rita de Cássia Zacardi de Souza and Ednan Joanni

The purpose of this paper is to characterize polyamide parts prepared by the SLS process using techniques that are dependent on surface properties and compare the results to…

631

Abstract

Purpose

The purpose of this paper is to characterize polyamide parts prepared by the SLS process using techniques that are dependent on surface properties and compare the results to density measurements in order to assess which technique better reflects the degree of densification achieved using different laser power levels.

Design/methodology/approach

Fabrication of Nylon 12 (Duraform PA) samples and their characterization by apparent density measurements, perfilometry, Raman spectroscopy, scanning electron microscopy, specific surface area and contact angle measurements.

Findings

Methods dependent on surface analysis are not suitable indicators of the degree of sample densification. Among the surface methods, the results from Raman spectroscopy are the ones with the best performance. Incipient sintering of the superficial layers and raw material powder on the surface, inherent to the parts made by the SLS process, strongly interfere with the characterization.

Originality/value

Quantitative comparison of a number of surface probing methods for monitoring densification of SLS parts. Characterization of sample surfaces with and without raw material powder.

Details

Rapid Prototyping Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 29 May 2009

Rodrigo Rossi, Marcelo Krajnc Alves and Hazim Ali Al‐Qureshi

The purpose of this paper is to investigate the application of the element‐free Galerkin (EFG) method to the simulation of metal forming processes and to propose a strategy to…

379

Abstract

Purpose

The purpose of this paper is to investigate the application of the element‐free Galerkin (EFG) method to the simulation of metal forming processes and to propose a strategy to deal with volumetric locking problem in this context.

Design/methodology/approach

The J2 elastoplastic material model, employed in the work, assumes a multiplicative decomposition of the deformation gradient into an elastic and a plastic part and incorporates a non‐linear isotropic hardening response. The constitutive model is written in terms of the rotated Kirchhoff stress and the logarithmic strain measure. A Total Lagrangian formulation of the problem is considered in order to improve the computational performance of the proposed algorithm. The imposition of the essential boundary conditions and also of the unilateral contact with friction condition are made by the application of the Augmented Lagrangian method. Here, aspects related to the volumetric locking are investigated and an F‐bar approach is applied.

Findings

The results show that the proposed approach presents no volumetric locking phenomenon when using the mean dilation approach. Moreover, differently from finite element approximations, no hour‐glass instabilities in the deformation pattern are observed, avoiding in this way the need to devise additional stabilization procedures in the proposed procedure.

Originality/value

This paper demonstrates the implementation and validation of the mean dilation approach, in the scope of the EFG, which was successful in coping with the volumetric locking phenomena and presented no hour‐glass instabilities in the problem cases considered in this work.

Details

Engineering Computations, vol. 26 no. 4
Type: Research Article
ISSN: 0264-4401

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 July 2018

Larissa Alves Sincorá, Marcos Paulo Valadares de Oliveira, Hélio Zanquetto-Filho and Marcelo Bronzo Ladeira

The survival and growth of organizations presently depend on managing processes and capabilities to effectively use large volumes of data from different sources to assist…

4337

Abstract

Purpose

The survival and growth of organizations presently depend on managing processes and capabilities to effectively use large volumes of data from different sources to assist organizations’ strategic and operational goals. This paper aims to test the relationship between organizational analytical capabilities (OAC), the performance results in organizational resilience (OR) and the business process management maturity (BPMM).

Design/methodology/approach

Based on a survey of companies operating in the state of Espírito Santo, Brazil, a conceptual model was proposed and tested using the partial least squares algorithm.

Findings

The results confirm the proposed theoretical hypotheses that OAC and BPMM positively impact OR. In addition, the results show that OAC exert a moderating effect on the relationship between BPMM and OR.

Practical implications

It is understood that stimulating the practice of data and information analysis in the organizational routine translates into a relevant managerial behavior, as this attitude leverages the knowledge development and understanding about how to manage unexpected risk events, enabling companies to assess their ability to react to disruptions, even in terms of operational failures.

Details

RAUSP Management Journal, vol. 53 no. 3
Type: Research Article
ISSN: 2531-0488

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Article
Publication date: 5 November 2019

Marcelo Berbone Furlan Alves, Ana Beatriz Lopes de Sousa Jabbour and Enzo Barberio Mariano

The purpose of this paper is to address the perceptions of managers in large companies located in Brazil regarding the long-term and short-term benefits of adopting strategic…

702

Abstract

Purpose

The purpose of this paper is to address the perceptions of managers in large companies located in Brazil regarding the long-term and short-term benefits of adopting strategic actions to mitigate and adapt to climate change.

Design/methodology/approach

Based on an empirical analytical method, this paper examines interviews conducted with senior managers of leading companies located in Brazil to identify their perceptions of adopting strategic actions toward mitigating and adapting to climate change.

Findings

The key results are as follows: the most commonly perceived long-term benefit was operational improvement, based on the improved energy efficiency of operations; strategic management of aspects affected by climate change can make managers more aware of the benefits derived from the decisions taken; and a short-term view and aversion to uncertainty can lead to failures in strategic management, limiting the effectiveness of actions for mitigating and adapting to climate change.

Originality/value

This paper contributes to the literature on the topic of climate change by presenting evidence that adaptation and mitigation measures can increase organizational managers’ perception of long-term benefits, and that climate change management structures guide managers to make the transition to a low-carbon economy.

Details

Journal of Organizational Change Management, vol. 32 no. 7
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 11 April 2023

Bernardo Bignetti, Ana Clara Aparecida Alves de Souza and Maira Petrini

This study demonstrates a practical use of Actor-Network Theory (ANT), showing methodological, predictive and unforeseen issues that emerged during the data collection and…

706

Abstract

Purpose

This study demonstrates a practical use of Actor-Network Theory (ANT), showing methodological, predictive and unforeseen issues that emerged during the data collection and analysis phases and how they were addressed during the development of this research.

Design/methodology/approach

Based on the research of reapplication of a “tecnologia social” (TS) of entrepreneurial education, this article explores the author’s reflections on the adoption of ANT as a theoretical-methodological approach, highlighting the practical implications of a social material theory during fieldwork.

Findings

The adoption of ANT places the researcher in front of methodological issues not always foreseen in the research design. Four moments to a practical path through the engagement of ANT agency are highlighted: the network of actors, monitoring of actors, interpretation of data collected and writing results. These moments correspond to methodological issues that the authors faced during the practical journey of the research. At each moment, the challenge aroused is discussed and the methodological choice chosen to address the issue is presented.

Originality/value

The engagement with ANT has enormous potential in the study of management and organizations phenomenon, but its methodological implications in practice are still challenging. The authors seek to share this investigation and engagement in ANT so that other researchers have a reference and a starting point to employ and engage in this theoretical-methodological lens. Thus, it may be possible to anticipate certain difficulties in future research designs and to glimpse at potential developments and paths that the research may lead.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 3 January 2020

Marcelo Caetano de Oliveira, Paula Nogueira Curi, Rafael Pio, Daniela da Hora Farias, Marcio Roberto Rigote, Maria Cecília Evangelista Vasconcelos Schiassi, Moacir Pasqual and Vanessa Rios de Souza

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing…

397

Abstract

Purpose

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing due to the growing recognition of the nutritional value. These fruits play important roles through the marketing of their products and nutritionally through their consumption. All fruits are edible and are used in the food industry and well sensory accepted. The purpose of this paper is to verify the physicochemical characteristics, bioactive compounds and antioxidant activity in fruits collected in the Cerrado and Pantanal biomes from western Mato Grosso do Sul.

Design/methodology/approach

The fruits of baru, bocaiuva, jatobá, jenipapo and pequi were collected. To characterize them, longitudinal diameter, transverse diameter, total soluble solids, acidity, pH, ascorbic acid, total phenolics, antioxidant capacity, total sugar, glucose and macro and micronutrient contents analysis were performed in triplicate.

Findings

Jatobá presented the highest values of vitamin C. For phenolics, baru and jatobá stood out; bocaiuva presented the highest results for sugars, while jatobá was superior for glucose. The fruits with the highest antioxidant capacity, DPPH, were pequi and baru, while via ABTS the jatobá was the highest. Baru presented higher levels of nitrogen, phosphorus, magnesium, copper, zinc and iron. The bocaiuva presented the highest results for potassium and sulfur, the jatobá calcium and manganese. Jenipapo stood out with its boron content. Magnesium presented superior results in the baru, jenipapo and bocaiuva. The results reinforce the diversity of physicochemical characteristics.

Originality/value

The increase of the flow of available information, together with the growth of multicultural influences, the search for wholesome diet and the diversity of flavors and colors make these fruits important regional development tools. Their characteristics encompass national and international exploration potential that arouse consumer interest and contribute to the pursuit of innovations. In addition, the native species mentioned above provide fruits with unique sensory characteristics. Their consumption is increasing in the markets due to the growing recognition of their nutritional value. Therefore, these fruits play important roles, economically, through the marketing of their products and nutritionally through their consumption.

Details

British Food Journal, vol. 122 no. 3
Type: Research Article
ISSN: 0007-070X

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