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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.

We are experiencing a period of adaptation of our agri-food systems to the context of climate change, thus witnessing the incorporation of several more ecological and socially inclusive practices. In this sense, this chapter seeks to understand the role of civil society in promoting sustainable food systems based on Brazilian experiences over the last three decades. First, the role of civil society in the construction of new agroecological markets is discussed, bringing the experience of the consumer cooperative COOLMEIA, which started the construction of the first agroecological fair in Brazil, the Ecological Farmers Fair in Porto Alegre. Then the civil society activism engaged on establishment of the Human Right to Healthy and Adequate Food is discussed, highlighting the importance of social movements and civil society organisations in the construction of a democratic political system. At last, the trajectory of the civil society as actors participating in the formal instance of State governance through their performance in the National Council for Food Security and Nutrition – CONSEA, presenting the historical context, achievements and struggles. Finally, the chapter concludes with a section reviewing lessons learned and possible challenges for civil society participation in the debate on agri-food systems in the future.

Different from most academic publications about tourism in Brazil, this paper provides an overarching and comprehensive perspective. Analysing key developments, and focusing on the period 2000–2019, this paper also considers long-standing structural issues that hinder tourism development. Although this viewpoint paper deals with Brazil, very similar issues can be identified for many countries worldwide.

This viewpoint paper is a combination of reflections by leading Brazilian tourism academics; most are members of ABRATUR, the International Academy for the Development of Tourism Research in Brazil. This paper uses secondary data from the grey (e.g. government reports) and academic literature to support this opinion paper. The tourism-related topics covered in this paper include economics, policy and planning, marketing, transport, nature-based tourism, gastronomy, hospitality and education, amongst others.

Brazil has missed several unique opportunities to place it as a destination of international renown. Since the 1990s, efforts to support regional tourism development have achieved only moderate success as political instability, violence and corruption have impacted tourism. A lack of a coordinated approach between the various levels of government, a shortage of tourism data and a long-term supra-government marketing campaign, among other factors, have meant Brazil has missed several critical opportunities in the 2010s to establish itself as a leading tourism destination in the global market.

From leading tourism academic experts in Brazil, a unique opinion paper offers an overview of the critical development issues in 2000–2019. The paper presents matters that have hindered potential tourism contributions to the largest nation in South America. While these matters may be specific to Brazil, many of these challenges are not dissimilar to those in other emerging (democratic) nations. The authors offer several public policies and technical recommendations to scaffold tourism development towards the 2030 agenda.

本篇观点论文是巴西前沿旅游学者们思考的集合, 其中大多数的学者是巴西旅游发展国际研究院ABRATUR的成员。这篇论文使用了诸如政府工作报告的二手数据和学术文献来支撑文章观点。其中涉及的与旅游相关的主题包括经济学, 政策和规划, 市场营销, 交通, 自然旅游, 烹饪学, 酒店, 教育等等。

与巴西大多数旅游研究的出版物不同, 本文提供了一个重要且全面的视角。文章重点分析了从2000-2009年的旅游业主要发展状况, 同时考虑了阻碍旅游业发展的长期结构性问题。尽管此观点论文涉及巴西, 但在世界许多国家都可以发现非常相似的问题。

巴西已经错失了作为国际知名旅游目的地的几个独特机会。二十世纪九十年代以来, 因为政治动荡, 暴力和腐败对旅游业的影响, 支持区域旅游业发展的努力仅仅取得了有限的成功。各级政府之间缺乏协调方式, 旅游数据短缺和长期的跨政府营销活动等因素, 已经意味着巴西在二十一世纪前十年已经错失了将自己在全球市场中确立为领先旅游目的地的几个重要机会。

这篇来源于一些巴西学术旅游届的领头羊的独特观点论文概述了从2000年到2019年巴西旅游业发展的关键问题。本文介绍了那些已经阻碍南美洲最大旅游国家潜在旅游业贡献的重要事项。尽管这些事项可能是巴西独有的, 但是其中许多问题与其他新兴的（民主的）国家也没有什么不同。我们提供了一些公共政策和技术建议, 以支持旅游业向2030年议程迈进。

Este artículo de opinión es una combinación de reflexiones de destacados académicos brasileños del turismo, la mayoría miembros de ABRATUR, la Academia Internacional para el Desarrollo de la Investigación en Turismo en Brasil. Se utilizan fuentes secundarias (por ejemplo, informes gubernamentales) y literatura académica para respaldar este artículo. Los temas relacionados con el turismo que se tratan en este documento incluyen economía, política y planificación, marketing, transporte, turismo basado en la naturaleza, gastronomía, hotelería, y educación, entre otros.

A diferencia de la mayoría de las publicaciones académicas sobre el turismo en Brasil, este artículo ofrece una perspectiva global e integral. Al analizar los desarrollos clave y centrarse en 2000–2019, este documento también considera problemas estructurales de larga data que obstaculizan el desarrollo del turismo. Aunque este documento trata de Brasil, se pueden identificar problemas muy similares en muchos otros países del mundo.

Brasil ha perdido varias oportunidades únicas para colocarse como un destino de renombre internacional. Los esfuerzos realizados desde la década de 1990 para apoyar el desarrollo del turismo regional solo han logrado un éxito moderado debido a que la inestabilidad política, la violencia y la corrupción han impactado al turismo. La falta de un enfoque coordinado entre los distintos niveles de gobierno, la escasez de datos turísticos, una campaña de marketing supra gubernamental a largo plazo, entre otros factores, han significado que Brasil haya perdido varias oportunidades críticas en la década de 2010 para establecerse como un destino turístico líder en el mercado global.

Un artículo de opinión único de destacados expertos académicos en turismo en Brasil, que ofrece por primera vez una visión general de los problemas críticos del desarrollo desde la década del 2000. El documento presenta asuntos que han obstaculizado las posibles contribuciones del turismo a la nación más grande de América del Sur. Si bien estos asuntos pueden ser específicos de Brasil, muchos de estos desafíos no son diferentes a los de otras naciones (democráticas) emergentes. Ofrecemos diversas recomendaciones técnicas y de políticas públicas para impulsar el desarrollo turístico hacia la agenda 2030.

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

Considering that the heterogeneity in the composition of deliberation and management bodies can promote a differentiated impact on earnings distribution policies of companies, the purpose of this paper is to examine the marginal influence of female participation on the board of directors and executive board regarding decisions associated with dividend policy in companies operating in Brazil.

The sample is composed of non-financial companies listed on the B3 Stock Exchange between 2010 and 2015, which encompasses 261 companies (1,084 observations per year). The tests aim at explaining the probability of earnings distribution and the payout level of companies through variables that measure the female presence – considering that the explanatory economic attributes of decisions over dividends are kept under control. The econometric analysis was carried out through the descriptive analysis of the variables and LOGIT and TOBIT tests of inference estimated with fixed effects and meeting all econometric requirements.

The proportion of women in both deliberative and executive bodies affects marginally the dividend policy of Brazilian companies. The female presence in management bodies contributes to a higher probability of earnings distribution and increase in the payout level; such tendency is moderated when women are in the board of directors; so, we do not reject the hypothesis of female influence on dividend policy decisions in Brazil.

One can find such investigations in foreign environments, but such tests had not been accomplished in Brazil so far. We discuss, therefore, in an unprecedented way, the heterogeneity in deliberative (governance) and executive (management) bodies and its outcomes in strategic decisions made in Brazilian companies, focusing on the female insertion and on fundamental decisions that are related to the relationship among stakeholders, which is the dividend policy per se.

Renewables such as sugar-energy biomass can contribute to national electrical security, job creation and mitigation of greenhouse gas emissions. However, after the auction of reserve energy, in 2008, exclusive biomass, in the regulated contracting environment (RCE), the authors observe that this energy environment has lost competitiveness in the auctions. Thus, a study on the present theme is justified, based on the problem: What are the reasons for the lack of competitiveness of sugar-energy bioelectricity in the Auctions of the RCE of the National Electric Energy Agency? The purpose of this study is to understand the situation of sugar-energy bioelectricity in the Brazilian market.

Literature review was conducted through the Scientific Electronic Library Online database, as well as the survey of primary documents at Sugarcane Industry Union and Electric Energy Trading Chamber.

The reasons for lack of competitiveness in RCE electricity auctions are: distant location of transmission lines; difficulties in obtaining licensing; delay in responses from environmental agencies; difficulties in securing financing for electricity generation projects for distilleries; non-pricing of positive environmental externalities as adequate disposal of waste; and the non-recovery of the cost of retrofit of the plants. The present situation may create economic, social and ecological circumstances adverse for Brazilian development, such as a lack of employment and income generation, loss of international currencies from imports of technologies not developed and produced in the country and more significant inefficiency greenhouse gas mitigation.

The originality of this study is in the contribution to the scarce literature on the understanding of the reasons for the lack of competitiveness of the Brazilian sugarcane sector in auctions of the regulated energy environment, based on SWOT analysis and, based on this understanding, to propose solutions for the expansion of this important matrix energy.