Prelims

Half Title

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

Series Page

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editors: Ataur Belal and Stuart Cooper

Recent Volumes:

Title Page

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT VOLUME 6

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

SERIES EDITORS

ATAUR BELAL

Aston University, Birmingham, UK

STUART COOPER

University of Bristol, Bristol, UK

GUEST EDITOR

FÁTIMA DE SOUZA FREIRE

University of Brasília, Brazil

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2017

Copyright © 2017 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78635-376-4 (Print)

ISBN: 978-1-78635-375-7 (Online)

ISBN: 978-1-78714-629-7 (Epub)

ISSN: 1479-3598 (Series)

Editorial Advisory Board

Professor David Campbell

Newcastle University, UK

Professor Charles Cho

ESSEC Business School, France

Professor Aracéli Cristina de S. Ferreira

Universidade Federal do Rio de Janeiro, Brazil

Professor Maisa de Souza Ribeiro

University of Sao Paulo, Brazil

Professor Charl de Villiers

University of Auckland, New Zealand

Professor Martin Freedman

Towson University, USA

Dr. Suzana Grubnic

Loughborough University, UK

Professor Christian Herzig

University of Kassel, Germany

Professor Mike Jones

University of Bristol, UK

Dr. Matias Laine

University of Tampere, Finland

Professor Carlos Larrinaga-Gonzalez

Universidad de Burgos, Spain

Professor Glen Lehman

University of South Australia, Australia

Professor Collins Ntim

University of Sothampton, UK

Professor Carlos Noronha

University of Macau, Macau

Professor Brendan O’Dwyer

University of Amsterdam, The Netherlands

Professor Lee D. Parker

RMIT University, Australia

Professor Dennis Patten

Illinois State University, USA

Professor Robin Roberts

University of Central Florida, USA

Professor Stefan Schaltegger

Leuphana University Lüneburg, Germany

Dr. Javed Siddiqui

University of Manchester, UK

Professor Chris van Staden

Auckland University of Technology, New Zealand

List of Contributors

List of Reviewers

Aracéli Cristina de S. Ferreira

Federal University of Rio de Janeiro – UFRJ, Rio de Janeiro, Brazil

André Luiz Bufoni

Federal University of Rio de Janeiro – UFRJ, Rio de Janeiro, Brazil

Maisa de Souza Ribeiro

University of São Paulo – USP, São Paulo, Brazil

Acknowledgments

We would like to acknowledge the support and help extended to us in the compilation of the special issue. Thanks are due to colleagues Maisa Sousa Ribeiro, Araceli Cristina de Sousa Ferreira, André Luiz Bufoni, and Sônia Maria da Silva Gomes for their excellent organization of the South American CSEAR Conference 2015 at Bahia, Brazil.