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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.

This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.

Specifically, this study assesses whether economic and institutional conditions explain CSR disclosure strategies used by 30 listed and unlisted banks from six countries in the context of the recent 2007/2008 global financial crisis. The annual reports and social responsibility reports of the largest banks in Canada, the UK, France, Italy, Spain and Portugal were content analyzed.

The findings suggest that economic factors do not influence CSR disclosure. Institutional factors associated with the legal environment, industry self-regulation and the organization’s commitments in maintaining a dialogue with relevant stakeholders are crucial elements in explaining CSR reporting. Consistent with the Dillard et al.’s (2004) model, CSR disclosure by banks not only stems from institutional legitimacy processes, but also from strategic ones.

The findings highlight the importance of CSR regulation to properly monitor manager’s’ opportunistic use of CSR information and regulate the assurance activities (regarding standards, their profession or even the scope of assurance) to guarantee the proper credibility reliability of CSR information.

The study makes two major contributions. First, it extends and modifies the model used by Chih et al. (2010). Second, drawn on the new institutional sociology, this study develops a theoretical framework that combines the multilevel model of the dynamic process of institutionalization, transposition and deinstitutionalization of organizational practices developed by Dillard et al. (2004) with Campbell’s (2007) theoretical framework of socially responsible behavior. This theoretical framework incorporates a more inclusive social context, aligned with a more comprehensive sociology-based institutional theory (Dillard et al., 2004; Campbell, 2007), which has never been used in the CSR reporting literature hitherto.

According to the theory of push and pull factors, the current work aims to present two objectives: (1) to detect what attributes drive senior tourists to travel to the Azores islands, the role played by lecturing activities (LA) as push factors and their influence on the island's offer (pull factors) are analysed; and (2) to understand the personal and contextual barriers of tourists to provide information to the agents who form part of the tourism supply process on the island.

The data has been processed using the statistical package SmartPLS version 26. Using an exploratory methodology based on structural equation modeling (SEM) structural equations applied to small sample sizes, a tentative model has been generated to define the drivers of tourism for elderly people who visit the islands.

The research study reveals that LA are the key factor in completing the offering of tourist destinations in the Azores. Educational packages should be made available to senior tourists. Likewise, several tourism barriers, such as flight times, cost of the trip, concern about the safety of destinations, type of accommodation, language difficulties and medical and health care should also be revised by tourism authorities and flight stakeholders with regard to the Azores Islands.

The reduced sample has made the results impossible to show greater predictive power.

The role played by push factors, such as lecturing or educational activities, and pull factors, such as the tourism offering by the island, allows us to envisage educational packages based on the preferences of senior tourists, such as attending lectures on the history of the Azores, gastronomy (traditional food), active ageing flora, and interesting facts and legends of the islands.

As a push factor, social interaction has become the main motivation among senior tourists. Such tourists have conveyed not only their desire to meet other tourists but also their interest in socialising in tourist activities, relaxing and visiting other new places.

Even though LA are relatively common among university students and those with bachelor's degrees, educational packages for senior tourism are now gaining in popularity. Better socio-economic conditions worldwide and easier access to education for mature people have allowed them to expand their knowledge by travelling to exotic destinations such as the Azores. This paper links that interest with barriers to travel as well as to the Azores' rich touristic offering.

This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.

This study focuses on a literature review in the area of production engineering and operations management, where 104 relevant scientific publications were identified.

The results show that the most important critical success factor for integrating LSS in Brazil is top management support and commitment. LSS integration occurs predominantly in large industrial companies, being incipient in small and medium-sized enterprises. In general, there is no structured way of applying LSS. A standard framework for LSS is still lacking.

This study is limited to a sample that only comprises Brazilian scientific studies.

Professionals and practitioners can understand the evolution of LSS through practical applications and the main LSS tools used in both the industrial and services sectors. It also points out the critical success factor for the implementation of LSS. The study highlights several roadmaps for LSS implementation adopted by large and modern Brazilian automotive industries based on a robust technological base. This study also contributes to expanding the evidence base of LSS application, both in Brazil and in other countries.

Some suggestions are proposed to clarify the structure and complexity of integrated implementation of LP and SS as well as expand the LSS application in small and medium-sized enterprises. This study is the first to discuss the current situation of LSS in Brazil and provide suggestions to expand LSS in the country. Comparisons of Brazilian LSS literature review with researches of others countries are also presented.

Significant interest in Integrated Management Systems (IMS), as a key area within ISO-related Management System Standards (MSS) literature, has been evident from both academia and industry over the past three decades. This study aims to map the evolution and current state of IMS research and propose possible directions for future studies.

A comprehensive content and bibliometric analysis of 846 documents from the Scopus database across the period 1995 to 2023 was conducted. This included performance analysis to track publication trends and identify key contributors, and content analysis to specify dominant research methodologies and the MSS most commonly integrated. Furthermore, science mapping techniques—such as co-authorship networks, keyword co-occurrence analysis, and bibliographic coupling—were utilized to outline the collaborative networks and the conceptual and intellectual structure of the field.

The study identifies three principal IMS research themes: the practical implementation of IMS, their role in promoting sustainability and social responsibility, and their impact on continuous performance improvement. It also highlights the field’s evolution and key research constituents—including influential works, prolific authors, leading academic institutions and countries, and top publishing journals. It further reveals that IMS research exhibits strong collaboration across authors and countries, and a rich methodological plurality, notably with a marked increase in empirical surveys in recent years. Additionally, it identifies the most frequently referenced MSS for integration, prominently featuring ISO 9001, ISO 14001, and ISO 45001/OHSAS 18001.

This study is original in its application of a dual analytical approach—bibliometric and content analysis—to provide a holistic overview of IMS research. It offers new insights into the integration of diverse MSS and proposes several promising paths for future research. Among the most prominent are standardizing IMS fundamental specifications, conducting more empirical research with advanced methods to evaluate the effects of MSS integration, providing practical support for organizations in IMS implementation through tailored methodologies and tools, and exploring the potential of Industry 4.0 and 5.0 technologies to advance IMS practices.

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.

In recent years, economic, environmental and social sustainability has become one of the fastest-growing research fields. The number of primary and secondary papers addressing the triple bottom line is growing significantly, and the supply chain (SC) management discipline is in the same wave. Therefore, this paper aims to propose a novel tertiary systematic methodology to explore, aggregate, categorise and analyse the findings provided by secondary studies.

A novel tertiary systematic literature review approach, including 94 secondary studies, is proposed and used to analyse sustainable SC literature. The papers have been analysed using a research protocol, including descriptive and content analysis criteria.

This tertiary study does not only provide an overview of the literature on the topic of sustainability in SCs but also goes further, drawing up a categorisation of main research areas and research perspectives adopted by previous researchers. The paper also presents a rank of research gaps and an updated and a prioritised agenda.

This paper provides a novel interpretation of the research topics addressed by the secondary studies and presents a new classification of the literature gaps and their evolution. Finally, a dynamic research compass for both academicians and practitioners is presented.