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This research examines the impact of governance structures within the Brazilian pork supply chain on the necessary controls for exportation. Specifically, the goal is to unravel the intricacies of this supply chain and decode its complexity.

Using transaction cost economics as a theoretical lens, we surveyed the main bodies responsible for the export and quality assurance sectors of Brazilian organizations that trade and export pork. Our sample comprises 53.5% of the country’s pork exporting companies during the period analyzed.

The presence of vertical and horizontal governance structures in the pork export chain stands out. While the vertical structure enables greater control due to command relations, there are trust and cooperation relations in the horizontal structure. This makes it possible to establish mechanisms to control health, quality, safety and traceability in both structures. We also identified each company’s characteristics: formation configuration (if the cooperative, publicly traded company, or other modality), capital stock, location, the average daily slaughter of pigs for export and sows per producer. We conclude that the organizations have concerns related to the food safety programs, as there are programs that seek transparency throughout the process in many supply chain stages.

Studies that relate the level of orientation to the export market with the occurrence or risk of corrupt and opportunistic behavior and the coordination mechanisms adopted may represent an interesting and important opportunity for studies.

This study helps to understand the complexity of the Brazilian pork supply chain.

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.