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This study aims to identify the appropriate combination of attributes that must be present to deliver value in a new product for a pharmaceutical enterprise.

The application object was the Metronidazole analytical standard, using choice experiments to product attributes and price.

The practical results indicate that consumer value anticipation allows entry into the market with higher competitiveness.

Conceptually, it uses a value delivery approach, generally applied to large companies, in a case aimed at enterprises. In practice, for the enterprise studied, the value anticipation by the consumer allows entry into the market with higher competitiveness.

To explore the relationship between sustainability and the complexity of the food supply chain (FSC) and to promote adopting a sustainable approach that balances financial growth, environmental preservation and social well-being.

Aquantitative method approach was employed using a survey of 379 respondents. Principal component analysis (PCA) was employed to evaluate the factors contributing to sustainability and their impact on the complexity of the FSC.

Sustainability amplifies the complexity of the FSC. Several factors that influence the complexity attributes were identified, including clean technologies, stakeholder engagement and supply chain coordination.

Highlights the importance of adopting a sustainable approach that balances financial growth, environmental preservation and social well-being in FSCs. It also suggests the need for further research to improve understanding of the factors influencing the complexity of the FSC.

Companies operating in the FSC should invest in control measures, risk identification and prevention, employee training and awareness and policies and procedures for waste management and environmental sustainability.

Highlights the importance of social responsibility in the FSC, including all stakeholders. It also emphasizes the need to minimize negative impacts on the environment and ensure the preservation of natural resources.

Provides a comprehensive analysis of the complexity attributes of the FSC and their relationship with sustainability factors. It offers practical and theoretical insights for companies to sustainably manage the FSC.

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.