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This issue is dedicated to the memory of Luis J. Sanz and this editorial is made up of three parts: an account of his work with the journal, words from the editor (2001-2013), and a brief CV which he had written shortly before his passing.

Este número se dedica a la memoria de Luis J. Sanz y este editorial consta de tres partes. Un recuento de su trabajo con la revista, el recuerdo de la editora 2001-2013, y un breve CV que él mismo escribió poco antes de su muerte.

This paper presents an overview of Latin American (LA) publications on corporate social responsibility (CSR) and closely related themes that appear in ISI Thompson Reuters Social Science Citation Index journals, in the period 2000-2017. The purpose of this paper is twofold. The first is to understand the institutional context in which this research is being produced, and to reflect on how it can be improved. The second is to map out key research strands in this literature, to discuss its achievements and limitations, and identify opportunities for future research.

A quantitative-qualitative systematic review was performed using a standard bibliometric approach. A total of 148 articles from 36 journals, indexed in the ISI Thompson Reuters Social Science Citation Index, were selected and analyzed. A systematic analysis was performed, based on a review protocol, which comprised following eight steps: research objectives, article search, articles selection, article identification, root themes coding, data coding, data coding validation and content analysis.

Research about CSR Latin America features a very low citation record. It is also very fragmented. Both of these characteristics reflect little conversation amongst scholars publishing on this topic in indexed venues. More generally, participation in these venues reflects the location of scholars working on this topic as peripheral actors in scholarly conversations. The study identifies many opportunities for future research that attend to key issues that are relevant for Latin America and that will stimulate a more dynamic conversation among scholars interested in the region.

First, this study is limited to articles on CSR research on LA published in ISI journals. It does not show the whole trend of other academic and managerial publications in the region. Second, although the articles selected were retrieved based on 17 search terms derived from the theoretical framework, the complexity of CSR-related themes and its evolution could have caused some terms, and therefore publications, to be left out.

Results provide scholars interested in the region with updated information about the state of research on the topic and about opportunities for future research. They also provide business schools in the region with a valuable input for a comprehensive reflection on research policy.

In the 30th anniversary of Academia (Revista Latinoamericana de Administración), this study offers recommendations on how research on CRS in Latin America could be made more visible and relevant.

This is the first bibliometric analysis of scholarly publications on CSR and related issues in Latin America. It is also unique in addressing institutional factors that may be conditioning intellectual production on the topic.

Este artículo presenta una descripción general de las publicaciones sobre América Latina (AL) acerca de la Responsabilidad Social Empresarial (RSE) y temas estrechamente relacionados que aparecen en las revistas del Índice ISI Thompson Reuters de Ciencias Sociales, en el período 2000-2017. El propósito de este estudio es doble. El primero es comprender el contexto institucional en el que se está produciendo esta investigación, y reflexionar sobre cómo se puede mejorar dicho contexto. El segundo es trazar líneas de investigación clave en esta literatura, para discutir sus logros y limitaciones, e identificar oportunidades para futuras investigaciones.

Se realizó una revisión sistemática cualitativa-cuantitativa utilizando un enfoque bibliométrico estándar. Se seleccionaron y analizaron un total de 148 artículos de 36 revistas indexadas en el Índice de citas de Ciencias Sociales de ISI Thompson Reuters. Se realizó un análisis sistemático, basado en un protocolo de revisión que comprendía ocho pasos: objetivos de la investigación, búsqueda de artículos, selección de artículos, identificación de artículos, codificación de temas raíz, codificación de datos, validación de codificación de datos y análisis de contenido.

Las publicaciones sobre RSE en AL presentan un registro de citas muy bajo, además de muy fragmentado. Ambas características reflejan poca conversación entre los académicos que publican sobre este tema en revistas indexadas. En términos más generales, la participación en estas publicaciones refleja la ubicación de los académicos que trabajan en este tema como actores periféricos en las conversaciones académicas. El estudio identifica muchas oportunidades para futuras investigaciones que atienden temas clave que son relevantes para AL y que estimularán una conversación más dinámica entre los académicos interesados en la región.

En primer lugar, este estudio se limita a artículos sobre investigación de RSE en AL publicados en revistas ISI. No muestra la tendencia general de otro tipo de publicaciones académicas y gerenciales sobre la región. En segundo lugar, aunque la búsqueda en esta investigación se hizo con base en 17 términos derivados del marco teórico, la complejidad de los temas relacionados con la RSE y su evolución podrían haber ocasionado que algunos términos, y por lo tanto publicaciones, hayan quedado fuera del análisis.

Los resultados proporcionan a los estudiosos interesados en la región información actualizada sobre el estado de la investigación sobre el tema y sobre las oportunidades para investigaciones futuras. También le ofrecen a las escuelas de negocios de la región un aporte valioso para una reflexión integral sobre la política de investigación.

En el 30 aniversario de Academia (Revista Latinoamericana de Administración), este estudio ofrece recomendaciones sobre cómo la investigación sobre RSE en AL podría hacerse más visible y relevante.

Este es el primer análisis bibliométrico de publicaciones académicas sobre RSE y temas relacionados en AL. También es único al abordar los factores institucionales que pueden condicionar la producción intelectual sobre el tema.

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.

As destinations emerge from the crisis, a sustainability-focused recovery approach is necessary; thus, there is need to design action plans that are capable of managing the environmental impacts caused by cruise tourism and identify citical issues and priorities for sustainable tourism management in the post-COVID-19 era. This article presents a detailed overview of key issues facing cruise tourism in Mahahual – Costa Maya, the second most important port of entry/cruise destination in Mexico and areas of opportunity to cope with or manage change, both positive and negative. Areas of discussion include: local attitudes towards cruise tourism, government policies currently in place or in consideration that may impact cruise tourism, social or environmental projects that cruise companies should support in or around the host destination to foster sustainability after the pandemic. The analysis is based on desk-research, local stakeholder feedback/input, site visits and an evaluation of the destination's policies and practices against a selected number of indicators from Global Sustainable Tourism Council – GSTC's Criteria for Destinations (GSTC-D). Issues identified include: fear of rapid and uncontrolled growth of tourism before the pandemic (both cruise tourism and stay-over tourism), pollution and the loss of ecosystems/environmental degradation, disappointment due to low economic spill – lack of benefits from cruise tourism and limited public services and infrastructure (water and electricity, sewage treatment, garbage etc.). The researcher recommends regular and timely collection, recording, monitoring and public reporting of data about residents' aspirations, issues and satisfaction with destination management.

This conversation presents the reflections from four inspirational early career disaster scholars on the opportunities and challenges associated with post-disaster research and disaster studies in general.

This paper is based on the conversations that took place on Disasters: Deconstructed Podcast livestream on the 15th September 2021.

The prominent themes in this conversation include representation, power imbalances and research extractivism and reciprocity.

The conversation contributes to the ongoing discussions around how research is conducted immediately following disasters.

This paper aims to show the relationships between corporate social responsibility, job satisfaction (in its different facets or aspects) and employee commitment. In addition, the paper aims to identify the mediating role that facets of job satisfaction in the relationship between CSR and worker commitment.

The authors propose a model of relations between the variables indicated and the use of a variance-based structural equation modelling technique to identify the relations in a sample of 318 workers from Ecuadorian companies who answered a questionnaire. Specifically, the partial least squares (PLS) methodology was employed using the Smart PLS software.

The results and findings of this work confirm the theoretical hypotheses specific to the influence of CSR on the five facets of job satisfaction. On the other hand, it should be stressed that only job satisfaction in itself has positive effects on employee engagement. Furthermore, our study shows that satisfaction with co-workers has a negative effect on commitment. However, this study's most relevant contribution is the consideration of the mediating nature of some aspects of job satisfaction in the relationship between CSR and organisational commitment: positive for job satisfaction itself and negative in the case of satisfaction with co-workers. Therefore, implementing CSR practices can be useful for organisations that wish to foster positive attitudes among their employees.

The work enriches specific knowledge about the relationships between CSR and some employee attitudes and behaviours: commitment and job satisfaction. Of particular relevance is the fact that CSR favourably conditions the commitment of employees through the satisfaction derived from the work itself. The presence of a negative impact of co-worker satisfaction on engagement highlights the need to examine CSR actions that generate adverse impacts on this facet of satisfaction.

General: professional ethics; corporate social responsibility; charity. Specific: the ethical issues of philanthropy; corporate philanthropy; selection of a philanthropic organization; and how much corporate giving is appropriate.

MBA.

C.P. Manuel Pérez-Sánchez, after reading an article about how famous businessmen in the USA are dedicating their fortunes to charity, begins to wonder about his own business' lack of charitable involvement. He wonders whether his own business, Biznet Norteamérica, located in Querétaro, México, is profitable enough to begin to give back something to the community. What he learns about corporate charity in México leaves him more confused than anything. He is left with the difficult decision of trying to determine whether, how much, and to whom should he donate some of his business' profits.

Ultimately, the case has a threefold goal. First, to raise awareness about the issue of corporate charity (as opposed to personal charity). Second, to fill a void in the literature of business ethics in México, especially regarding the question of corporate charity. And third, to allow future Mexican business leaders the opportunity to begin to discuss what and how they should think about the issue of corporate charity, particularly its ethical component. The case is real and reflects the actual struggle of a Querétaro business person with no ethics background to come to some tentative conclusions regarding this new (for him) issue. The case could appeal to many of the students because they, like the protagonist, would one day be a part of a moderately successful Mexican enterprise. This case could allow them be able to “put themselves in the shoes” of the decision-maker as a rehearsal for their own future decisions about business charity.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Recently, at the UN Climate Change Conference in Copenhagen (COP 15),¹ in December 2009, we kept our eyes on the political representatives of the countries present, in the hope that decisions would be made that could restrain global warming, soil exhaustion levels, predatory deforesting, the near absence of potable water, the disappearance of animal and plant species and the damage caused by the pollution imposed on nature. Although with great caution, it was expected that the industrialised² nations, led by the United States,³ which over the years have reached a high level of economic and social development, would lead the negotiations, alongside China⁴ and the so-called emerging nations (India⁵ and Brazil, among others) that are now pursuing economic and social development, taking urgent measures with effectiveness and climatic justice, seeking to control global imbalance.

The objective of this paper is to compare the advocacy role of civil society organizations in the United States and Brazil. We conducted an exploratory case study of three peak organizations that engage in public policy advocacy as part of their strategies. We analyze how they advocate and the role this form of action plays within different democratic contexts that assume public discussion and deliberation, by citizens, about matters relevant to them, such as the formulation, execution, and monitoring of public policy. The study concludes that the policy advocacy role of civil society organizations strengthens internal and external democratic processes by bringing for the deliberation process in the public sphere organizations that represent different groups in society. However, this process also poses some risks and challenges that shall be taken into consideration.