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This study develops and validates a scale to measure social media influencers' intimate self-disclosure (SMIs' ISD), by accessing consumer perceptions of the intimacy levels of SMIs' self-disclosure. The authors further evaluate the extent to which SMIs' ISD fosters consumers' self-brand connections via consumer-SMI parasocial relationships.

The scale was developed through item generation, purification, and validation. First, items were generated from existing scales and revised based on feedback provided by experts. The items were subjected to exploratory and confirmatory factor analyses using an online survey with 433 participants. Structural equation modeling (SEM) was used to examine the predictive power of SMIs' ISD on parasocial relationships and self-brand connections.

The results suggest that the perceived SMIs' ISD is a unidimensional construct. As proposed, SMIs' ISD enhances consumer-brand connections through the underlying mechanism of consumers' sense of being in a parasocial relationship with an SMI.

This study advances self-disclosure and influencer marketing literature by addressing the lack of measures on SMIs' ISD from a consumer perspective and the scarcity of empirical understanding of how brands can profit from SMIs' capabilities to make intimate self-disclosure. Based on the literature review, this study is the first to empirically consider factual, emotional, and cognitive intimacy to develop scale and demonstrate the importance of SMIs' ISD in developing consumers' self-brand connections.

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 work aims to propose guidelines for small industrial businesses to take their first steps toward implementing systems, programs and tools (SPTs) for environmental management in a structured way.

The authors conducted case studies in large companies certificated ISO 14001. They ran tests for construct validity, external validity and reliability. Cross-analysis of the information collected led to identifying patterns and strategies adopted by these companies to implement environmental management. Based on the literature on environmental management in small businesses and the author's experience, the practices learned from large companies were adapted to the reality of small ones, thus resulting in the proposed guidelines.

These guidelines enable small companies to develop their environmental management following the logical evolution of SPTs: ISO 14001, green supply chain management (GSCM), cleaner production (CP) and green design (GD). The implementation should happen gradually, through the PDCA cycle, according to three specific levels of environmental evolution.

Since the guidelines focused on small industrial companies, future studies should consider other sectors, such as services, to benefit from the solutions presented. As for the implications, besides improving the small company's performance and enhancing its image, implementing the guidelines creates a green synergy along the supply chain, thus benefiting society beyond the company's borders.

The main theoretical-scientific contribution of this work is to deepen a block of knowledge that articulates environmental management and small businesses, creating a basis for further research and a reference for analyzing and discussing empirical studies in small companies. As an applied-management contribution, the guidelines allow small companies to effectively develop SPTs to move toward environmental sustainability.

The purpose of this study is to identify, in the context of virtual social networks (VSNs), other types of boycott which have not yet been addressed in the literature. We relate the boycott(s) emerged on the VSNs with those found in the literature (economic, religious, of minorities, ecological and labor boycott), and verify the motivation that must be unique to such context.

Grounded theory was used in triangulation with netnography (interacting with 183 customers), non-participant observation (68 postings/47 complaints, from 2009 to 2012) and in-depth interview (15 consumers).

A new classification of boycott was proposed, which emerged on the basis of company service quality, named “relational boycott”, which can generate additional acts of repudiation, such as interaction, unity of the group and encouragement of third parties.

The model of relational boycott proposed was not empirically tested, but insights for future test are provided.

A model of how the relational boycott is structured is provided, being a deliberate, primary act of the consumer resulting from the management problems of a company generating backlash actions.

Since boycott represents a mechanism of protesting, it is a way that consumers pressure companies to provide better services and products, which may improve consumer’s wellbeing in the long range.

A new type of boycott emerges in the research, named relational boycott, structured in a model that can be tested empirically.

The purpose of this paper is to address the case of toxic metal contamination of Sepetiba Bay caused by the Ingá Company. The paper reviews the history of the contamination and discusses the current presence of metals in the bay sediments, demonstrating that the toxic metals are clearly enriched. Sepetiba Bay is prone to significant dredging activities that make metals available in the food chain, affecting human populations, mainly fishermen communities.

The study presents the case of the Ingá Company based on international literature and data provided by previous studies.

Through the analysis and compilation of diverse data from the literature, this study demonstrates that the Ingá Company is a major source of Cd, Pb and Zn due to its calamine processing activities used to obtain high purity Zn.

This study highlights important research to complete the historical scenario of heavy metal contamination of the Sepetiba Bay by Ingá Company. The results indicate that the contaminants from the Ingá Company can indeed be traced in the sediments of Sepetiba Bay. These data have the utmost value for the environmental management of this coastal system, because such high concentrations of toxic metals in marine sediments have serious implications for the environmental quality of the bay and may negatively affect biota and human health. Therefore, this study suggests that it is now necessary to monitor this region for contamination continuously.

This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare their evolution. In addition, the authors developed and evaluated a conceptual model that aims to analyse if the two EDI are affected by industry, environmental certification, lucratively and corporate governance attributes. The legitimacy, signalling and voluntary disclosure theories are used to support the theoretical relationship between the company’s characteristics, corporate governance and environmental disclosure.

Using the content analysis technique, the authors have developed two indices to assess the level of environmental disclosure in the companies’ mandatory and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data.

Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI obtained from the annual reports and for EDI obtained from the sustainability reporting, respectively. In addition, the results revealed that the environmental certification, lucratively, number of members on board and number and proportion of women of the board directors tend to affect the annual reporting EDI. Regarding the sustainability reporting EDI, the results showed that the environmental certification, lucratively and proportion of independent members of the board of directors have an impact on it.

The study focuses on quantitative rather than qualitative disclosures and it brings some insights to the theoretical field.

The results obtained can assist corporate decision-making processes regarding the improvement of environmental disclosure, both on the mandatory annual report and on voluntary sustainability reports.

This study brings new perspectives to this topical issue in accounting. Originally, this study is applied to Portuguese listed companies and it shows different trends and determinants of environmental disclosure when included in the annual reporting or sustainability reporting.

China has invested massively in higher education, reaching a mass system, envisaging, as a next step, reaching a universal system. Brazil is still an elite system but needs to create adequate public policies to migrate to a mass system. The purpose of this article is to analyze the paradigms for a mass educational system, with regard to the quality of education offered, and the prospects for achieving a universal system, with Brazil and China as a reference.

The author applied an exploratory and qualitative method, through categorical content analysis. The data were collected through nine interviews with government managers, 15 unstructured (open) questionnaires to specialists in higher education and four student leadership.

The results indicate that the change from an elite system to a mass system impacts quality, as there is an inevitable change in experience. However, this modification does not testify against the mass system, as it is necessary for a nation to pass through it and structure itself adequately in order to reach the universal system, a path desired by both countries.

The study presented the reflections observed by the migration from the elite system to the mass system from the main stakeholders of the system in China and the prospects for Brazil to become a mass system. Additionally, it presented the perspectives for both countries to achieve the desired universal system.

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

The grounded theory methodology was adopted. For data collection, interviews were conducted with 13 Brazilian researchers involved with the Zika virus theme. Data analysis was performed using the open, axial and selective coding processes, according to the principles of the grounded theory.

Based on data collection and analysis, seven theoretical categories representing intervening factors in Zika virus research data communication were identified. The emerging theory showed the centrality of researchers’ expectations for acknowledgment and reward, influenced by the aspects of research funding and academic culture. Three factors involved in the macro processes of research data communication: data use, data production and data sharing. In the use and production processes, factors related to collaboration figured most strongly. In the production and sharing processes, the factors regarding data processing and the use of research data repositories were more pronounced. Finally, data sharing, and the possibility of reusing data are directly affected by the social context of Zika virus disease as an emerging disease.

The study presents a theory developed systematically to explain the phenomenon of communication of research data on Zika virus. The theory presents a set of intervening factors of the process of communication of research data and discusses the factors in light of the fundamentals of information science.