Banca de QUALIFICAÇÃO: MARA REGINA DOS SANTOS REINEHR

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : MARA REGINA DOS SANTOS REINEHR
DATE: 31/10/2025
TIME: 14:00
LOCAL: Plataforma Teams
TITLE:

"ACCOUNTING, POWER, AND SILENCING: Invisible externalities in the sustainability narratives of photovoltaic plants"

KEY WORDS:

Critical accounting; Environmental justice; Solar energy; Externalities; Critical discourse analysis; IFRS S1/S2; Stakeholders.

PAGES: 39
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The research aims to analyze how the socio-territorial externalities generated by photovoltaic plants in Brazil’s Northeast are silenced or rendered invisible in corporate sustainability reports, revealing the epistemological limits of accounting and the power asymmetries among local stakeholders. It is grounded in critical accounting, stakeholder theory, critical discourse analysis, disclosure theory (with emphasis on IFRS S1 and S2 standards), narrative analysis, and the principles of environmental justice. The methodological approach is qualitative and interpretive, combining documentary analysis, narrative interviews, and direct observation within affected communities. The study seeks to demonstrate how accounting language participates in constructing power narratives that shape what is recognized as “sustainable,” thereby contributing to the advancement of an accounting practice committed to environmental justice, equity, and the Sustainable Development Goals (SDGs).

COMMITTEE MEMBERS:
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Interna - 388003 - FATIMA DE SOUZA FREIRE
Externa à Instituição - FERNANDA FILGUEIRAS SAUERBRONN - UFRJ
Externo à Instituição - NICOLA MATTEUCCI
Presidente - 1363469 - PAULO ROBERTO BARBOSA LUSTOSA