Relationship between circular economy practices and process innovation: an analysis of textile organizations in Santa Catarina

ID: 78474

Authors: Emanuel Devigili Langa, Glaucia Marian Tenfen, Luciano Castro de Carvalho.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Circular economy , Process innovation , ReSOLVE , Textile industry , Waste

Document type: Article (English) Show Abstract

Objective: To evaluate the relationship between circular economy practices and process innovation. Methodology: This is a quantitative study using descriptive, exploratory, and confirmatory approaches. It is a cross-sectional study employing a survey typology. The study utilized a questionnaire encompassing the dimensions of process innovation and circular economy (EC), applied to a sample of 135 textile industry companies. Data analysis was conducted through Structural Equation Modeling (SEM). Findings: There is an evident positive relationship between EC practices and process innovation. The results indicate that the surveyed textile industries are in the initial phase of implementing their EC practices. Research Limitations: The use of a non-probabilistic sample, thus hindering the generalizability of the results and focusing solely on process innovation. Theoretical Implications: Development and psychometric validation of the questions guiding the study of circular economy application through the ReSOLVE model, as well as integration with the construct of process innovation. Social Implications: By applying the principles of the circular economy through the ReSOLVE model, there is optimization of production, and coupled with technological development, textile industries achieve better process innovation outcomes. Managerial Implications: Real evidence from the application of the ReSOLVE model demonstrates the cause-and-effect relationship between the circular economy and process innovation. Originality/Value: The theoretical relationship between EC and innovation and the psychometric validation process of the questions guiding the study of EC application through the ReSOLVE model.

Finding value in waste: Circular Economy Initiatives in NGOs in Brazil and Togo to reduce food wast

ID: 78473

Authors: Omar Ouro-Salim, Jorge Alfredo Cerqueira Streit, Ayawovi Djidjogbe Fanho.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Circular economy , Food security , Food waste , Non-governmental organizations , Upcycling

Document type: Article (English) Show Abstract

Objective: Food waste can be repurposed through methods such as composting, reverse logistics, and anaerobic digestion using Circular Economy (CE) techniques. This study aims to analyze the application of Circular Economy by NGOs in Brazil (Ecozinha) and Togo (ENPRO) to address food waste. Methodology: This research was a collaborative effort. Data was analyzed using the ReSOLVE framework through Document analysis and questionnaires. Four managers, two from each country, played a crucial role in completing the questionnaires (Google Forms), making them an integral part of this study. Results: Both NGOs employ innovative regenerative approaches, converting waste into compost to enhance soil and food production. Ecozinha (Brazil) is an intermediary for proper waste disposal, while ENPRO (Togo) collects and transforms organic waste into value-added products. Ecozinha aids establishments in waste management, promoting the Circular Economy. ENPRO enhances sanitation by valuing waste. Both NGOs use composting to close the material cycle, sharing compost with farmers. Theoretical implications: Applying a theoretical framework to an empirical case uncovers new avenues for research. Further exploration is recommended to create more resilient, fair, and adequate food systems. Practical implications: By identifying opportunities and barriers and developing a framework illustrating collaborative relationships, this research provides valuable insights for producers, entrepreneurs, and government decision-making. Originality: This study fills a significant gap in the literature. No studies have addressed the valorization and transformation of food waste by non-governmental organizations in developing countries, making this research a novel and significant contribution to the field.

Financial and non-financial determinants of companies performance in the Brazilian Stock Exchange’s Corporate Sustainability Index

ID: 78472

Authors: Marcos Filho Lima Bastos, Clandia Maffini Gomes, Diego Bonaldo Coelho, Ana Paula Perlin.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Capital markets , Corporate sustainability index , Financial determinants , Non-financial determinants , Sustainable performance

Document type: Article (English)

The integration of Sustainable Development Goals (SDG) in the Pedagogical Projects of Accounting Courses in Brazil

ID: 78471

Authors: José Hilton Santos Aguiar, Sonia Maria da Silva Gomes, Sónia Maria da Silva Monteiro, Fátima de Souza Freire.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Accounting , Brazilian higher education , Education for sustainability , SDGs

Document type: Article (English) Show Abstract

Purpose: The study aims to analyze how Brazilian Higher Education Institutions (HEIs) with the highest scores in the last National Student Performance Exam (NESP 2018) are integrating the Sustainable Development Goals (SDGs) into the Pedagogical Projects of their Accounting Courses. Design/methodology/approach: Content analysis was performed on 11 Pedagogical Projects of Courses (PPCs), examining 118 categories related to the 17 SDGs and their goals. Findings: SDG 4 (Quality Education) and SDG 9 (Industry, Innovation, and Infrastructure) were found in all PPCs. SDG 2 (Zero Hunger and Sustainable Agriculture), SDG 10 (Reduced Inequalities), and SDG 8 (Decent Work and Economic Growth) appeared in 81.8%, 72.7%, and 54.5% of the PPCs, respectively. On the other hand, no results were found for SDG 14 (Life Below Water), SDG 15 (Life on Land), and SDG 17 (Partnerships for the Goals). For SDGs 4 and 9, we found associations with the corresponding targets 9.5, 9.b, 4.3, 4.4, 4.5, and 4.7. Originality/value: This study represents the first Brazilian effort to understand the pedagogical approaches to the SDGs in Accounting courses within Higher Education Institutions in Brazil. It stands out for using innovative methods, still rarely explored in accounting research, combining qualitative approaches and content analysis with the support of NVIVO software.

Planetary boundaries as a way of assessing environmental performance: a methodological approach proposal

ID: 78470

Authors: Patricia Fernanda Dionizio Leite, Flavio Hourneaux Junior.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Environmental performance assessment , Oil and gas sector , Planetary boundaries , Sustainable development

Document type: Article (English) Show Abstract

Objective: This study aims to demonstrate how planetary boundaries can serve as a method for evaluating the environmental performance of organizations. Methodology: The study is based on different methods of data collection and analyses, based on the literature on planetary boundaries and their measurement, secondary data collection and the use of two illustrative examples with two companies operating in the oil and gas sector in the upstream segment. Results: It was initially necessary to validate the downscaling of planetary boundaries to the business analysis level to apply the proposed conceptual model to two cases of companies operating in the oil and gas sector in the upstream segment. The proposed downscaling method proved to be adequate, effective, and plausible, as did the use of planetary boundaries as a method for evaluating the environmental performance of organizations. Implications: This study established contributions of methodological and practical natures, which allows companies in the sector to evaluate and be evaluated based on the need to respect the biophysical limits of the Earth system. Originality/Relevance: The concept of planetary boundaries provides a starting point for understanding the compatibility between the search for sustainable development and the current economic model, since the natural capital consumed is physically finite. In addition, a critical factor in this search is the role played by companies since the increased pressure on the consumption of natural resources directly impacts business operations.

Not everything is as the eyes see: the role of physical-sensory elements and self-confidence in the vulnerability of consumers with visual impairment

ID: 78469

Authors: Rômulo Benício Lucena Filho, Edvan Cruz Aguiar.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 0-0, December, 2024. 1 page(s).

Keyword: Accessibility , Perceived vulnerability , Retail environment , Satisfaction , Visually impaired consumers

Document type: Article (English) Show Abstract

Objectives: This study aims to analyze how physical-sensory elements of the retail environment and self-confidence relate to the perceived vulnerability of visually impaired consumers and their shopping experience. It seeks to demonstrate how factors such as store layout, the need for tactile interaction, and self-confidence influence perceived vulnerability and satisfaction among visually impaired consumers during the shopping experience.Method/approach: The study adopts a descriptive quantitative approach, using a questionnaire-based research method to collect data from318 visually impaired individuals in the state of Paraíba, Brazil. The questionnaire includes measurement scales for various constructs related to the retail environment and consumer behavior, as well as demographic questions to characterize the sample.Results: The results reveal significant relationships between store layout, tactile need, self-confidence, perceived vulnerability, and satisfaction among visually impaired consumers. Specifically, store layout and self-confidence were found to have negative associations with perceived vulnerability, while tactile need had a positive association. Perceived vulnerability, in turn, had a negative association with satisfaction.Limitations/research implications: The study acknowledges limitations such as sample size and geographic specificity, suggesting the need for further research to validate the results in different contexts and populations. Theoretical implications include the need for a deeper understanding of consumer vulnerability and its impact on retail experiences.Practical implications: The study highlights the importance of accessible store design and customer service training to improve the shopping experience of visually impaired consumers. It also underscores the potential benefits of addressing the tactile needs of these consumers.Social implications: By promoting social inclusion and accessibility in retail environments, the study contributes to a more equitable shopping experience for individuals with visual impairments, fostering social inclusion and equality.Originality/value: This study contributes to the limited literature on the retail experiences of consumers with visual impairments, offering insights into the factors influencing their perceived vulnerability and satisfaction. It emphasizes the importance of considering the unique needs of this consumer segment in retail design and service provision.

Collaborative governance in the implementation and maintenance of wind farms in the state of Ceará

ID: 75329

Authors: Roseilda Nunes Moreira, Roberto Ney Ciarlini Teixeira.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 1-28, December, 2024. 28 page(s).

Keyword: Collaboration , Collaborative governance , Community , Confidence

Document type: Article (Portuguese) Show Abstract

Objective: To analyze how Collaborative Governance [GC] manifests itself in the implementation and maintenance of wind farms, from the community’s perspective. Design/methodology/approach: Qualitative research, with the object of the research being the “local communities” in the cities of Icaraí de Amontada, Trairi and São Gonçalo do Amarante, located in the state of Ceará, in wind energy enterprises”. To analyze and interpret the in-depth interviews, the Content Analysis [AC] was chosen, with Atlas TI as a support tool. Results: The results demonstrate that energy distribution needs to be seen as a collective good and the relationship between the company and the community should be based on GC, where public and private agents work collectively and collaboratively, in addition to the need for a social license to operate [LSO] for projects that have an impact on community life as a result of such governance. In the initial conditions of the collaborative process, there was a sense of trust at the beginning of the establishment of the wind farms that was not sustained during maintenance. It also shows the importance of a face-to-face communication, since the community’s most important resource and source of income is at stake: the land. Originality/value: This research is notable for its contribution and originality in exploring the theoretical constructs of Collaborative Governance and its practice in the construction of company-community relationships in wind farms from the community’s perspective.

Bitury dam, in the Ipojuca river hydrographic basin, in the state of Pernambuco: approach in the light of water governance

ID: 75328

Authors: Jailson de Arruda Almeida, Sandro Valença, Iêdja Firmino da Silva Francisco, Poliana Nunes de Santana, Erica Nunes Vasconcelos.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 1-31, December, 2024. 31 page(s).

Keyword: Governance , Hydrographic basin , Water resources

Document type: Article (Portuguese) Show Abstract

Purpose: The study proposes to analyse the water governance process of the Bitury weir, located in the Ipojuca river basin, in Pernambuco. Design/methodology/approach: A methodological approach with qualitative predominance was used, guided by comprehensive paradigms. It was an exploratory and descriptive case study, with the research corpus consisting of: (i) bibliographical and documentary research and (ii) semi-structured interviews. The Bitury weir, located in the hydrographic basin of the Ipojuca river, in Pernambuco, was adopted as a reference space for the research. The interviews were carried out with 10 subjects, from October 2020 to February 2021 and were treated through simplified content analysis — defined a priori and based on the OECD principles for water governance — were grouped into three dimensions: “effectiveness”, “efficiency” and “trust and commitment”. Findings: The roles and responsibilities of the management bodies are clear, however, the management practices are not compatible, in their entirety, with the local conditions of the hydrographic basin; the actors demonstrate to have technical skills and the data and information produced prove to be consistent, but the application of financial resources in the basin is deficient; and water allocation is carried out in the management of the weir, however, greater transparency and involvement of the actors is needed, as well as expanding inspection actions. Practical implications: Conception and implementation of public policies to face the challenges related to the management of water resources. Originality/value: The study contributes to the improvement of institutional models of water governance, based on knowledge of the water resources management model in force and the proposal for adjustments.

Managers’ perceptions of spirituality in the context of Brazilian organizations towards sustainability

ID: 75327

Authors: Valéria Garlet, Lúcia Rejane da Rosa Gama Madruga, Thiago Antônio Beuron Corrêa de Barros, Fernando Vieira Cezar, Bruno Mello Correa de Barros Beuron.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 1-31, December, 2024. 31 page(s).

Keyword: Management , Organizations , Spirituality , Sustainability

Document type: Article (Portuguese) Show Abstract

Objective: To identify managers’ perceptions of spirituality with a view to sustainability in Brazilian organizations. Method: 10 interview groups were carried out with 35 managers from different types of organizations (private companies, public universities, private universities, city halls, Non-Governmental Organizations (NGOs), civil police, and military police). The interview was developed with the open question: What do you understand by spirituality? The qualitative approach to the data was based on the thematic analysis technique (Braun & Clarke, 2006). Findings: Regarding the theme Spirituality, 19 categories were identified in the interviewees’ statements: energy, purpose/meaning, connection, empathy, leadership, values, relationships between people, care, faith, relationship with religion, decision, welfare/well-being, transcendence/beyond the material, God/universe, strength, resilience/improvement, belief/beliefs, work/organization, harmony/balance. It was identified, according to the interviewees’ statements, that spirituality is a way of living based on an energy, linked or not to religion, which understands human transcendence, which provides well-being, which helps to overcome challenges and difficulties of life, which welcomes the other, conducts work valuing people and looking at them in their entirety through values, beliefs, faith, God, self-knowledge, connection with oneself and with something greater, and the constant search for purpose and meaning for life. Originality: Understanding, from the perception of managers of different types of organizations, how spirituality can impact sustainability is interesting both from the point of view of the employee and the organization and from the point of view of the future, society, and the Planet.

Does your neighborhood invite you to walk? Analysis of pedestrian perception of walking conditions

ID: 75326

Authors: Amanda Anselmo de Medeiros, Ana Cecília Feitosa de Vasconcelos, Amanda de Paula Aguiar Barbosa.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 1-32, December, 2024. 32 page(s).

Keyword: Cities , Pedestrians , Urban management

Document type: Article (Portuguese) Show Abstract

Purpose: The article aims to analyze walkability conditions in the Liberdade neighborhood, Campina Grande, Paraíba, from the perspective of pedestrians. In this context, the goal is to understand the conditions of movement, including sidewalk quality, mobility, public safety, road safety, and the environment, identifying areas for improvement for decision-making by the municipal government. Design/Methodology/Approach: The research is qualitative, using an analytical and comparative approach. Data collection involved bibliographic and documentary research and semi-structured interviews, conducted both in-person and online over eight days. The sample included 15 participants, predominantly with higher education, residing in Liberdade. Results: The study revealed inadequate walkability conditions in Liberdade, highlighting irregular sidewalks, a lack of accessibility, and precarious public safety. The research emphasized the need for investments to improve mobility and create a safe environment. The positive perspective of pedestrians regarding attractions such as parks was also emphasized. Limitations/Implications of the Research: Acknowledging limitations in the results, the research focused on Liberdade, indicating the need for further studies in other neighborhoods of Campina Grande. Practical implications include the need for investments in infrastructure and maintenance. Social Implications: The findings highlight the importance of public awareness regarding participation in urban planning to enhance pedestrian conditions in the city’s urban spaces. Originality/Value: Contributing to urban management and sustainability, the study provides insights into urban expansion and its consequences. It emphasizes the democratic and participatory role of pedestrians in reflections on urban walkability.

Institutionalization of the sustainable development goals in agro-industries

ID: 75325

Authors: Bianca Bigolin Liszbinski, Maria Margarete Baccin Brizolla, Tiago Zardin Patias.

Source: Revista de Administração da UFSM, v. 17, n. Special Edition, p. 1-30, December, 2024. 30 page(s).

Keyword: Agro-industries , Institutionalization , Sustainable development goals

Document type: Article (Portuguese) Show Abstract

Purpose: To analyze the relationship between the institutionalization process by isomorphic mechanisms and the adhesion of agro-industries to the sustainable development goals. Methodology: This is a descriptive study, with quantitative application, operationalized through a survey in a sample with 254 agri-food industries in the State of Rio Grande do Sul and by adopting the structural equation modeling technique for the measurement model and the structural model analysis. Results: The hypothesis that institutionalization through isomorphic mechanisms is positively associated with the implementation of sustainable development goals is confirmed, with an emphasis on the significance of all isomorphic variables analyzed, that is, coercive, normative, and mimetic isomorphism. Research limitations and implications: Despite the important observations found, this research has limitations regarding the adopted quantitative method, with the common method bias and the overfitting being necessary to validate the estimated model. Regarding implications, the research results contribute to the theoretical and practical subject field, opening up new possibilities for analyzing the engagement of organizations with the sustainable development goals from the institutional theory perspective. Originality: The study on the engagement of companies with the sustainable development goals is considered recent and lacking progress in the literature; thus, this study moves forward in understanding this phenomenon, especially on institutional issues that are decisive for the involvement of agro-industries in this sustainable development agenda.