Models of maturity in corporate social responsibility (CSRM) and in sustainable innovation (SIM) allow us to evaluate how a company is evolved in a given area, so that it can trace a strategic path of improvements in the economic, social, and environmental dimensions. This study developed maturity models seeking to verify the influence of CSRM on the SIM and of these dimensions in the business performance (BP). The analysis, grounded on resource‐based theory, used structural equation modeling with a sample of 154 Brazilian companies. It was found that CSRM exerts influence on the SIM and that both positively influence the BP. The use of these models can assist companies in creating value, generating competitive advantage, and promoting superior performance.

The strategic approach of corporate social responsibility (CSR) can be associated with sustainable practices, being considered as a source of value creation that generates competitive advantage and superior performance for companies. This perspective notes that the use of economic, social, and environmental resources and capacities can individually contribute to improving business performance (BP). The present study analyzes the strategic influence of the economic, social, and environmental dimensions of CSR on the performance of small and medium‐sized enterprises (SMEs). Using a sample of 103 companies based in Brazil, the results indicate that SMEs can strategically use their resources and related capacities mainly for social and environmental issues, followed by the economic dimension of CSR, as an opportunity to create value and generate advantage competitive with rivals. Additionally, these three dimensions of CSR, with emphasis on the social aspect, can also provide better levels of BP in SMEs compared to competitors.

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PurposeThis study analyzes the competencies toward sustainability in hotel facilities in order to identify the level of implementation of sustainability practices, as well as individual competencies for sustainability in the hospitality companies.Design/methodology/approachInterviews and a survey with hotel employees were conducted in two important touristic Brazilian cities, Florianopolis, and Rio de Janeiro, considering the TBL (triple bottom line) dimensions. The data were analyzed with content analysis and descriptive statistics and conjoint analysis.FindingsPreventive competencies in the companies' management were identified. The research also revealed that competencies for sustainability are fairly present in the hospitality context yet, which demonstrates the urgency to discuss the theme in both academic and business practices.Research limitations/implicationsThe access to the hotel managers impaired the performing of a robust statistical analysis; the study provided new insights about the topics investigated and generated information for the theoretical framework about competencies for sustainability.Practical implicationsThe research results emphasized the need for the hotel industry to invest in sustainable strategies to meet its target audience, but also to raise the level of its staff and reduce costs in the long term, offering benefits to society, the environment, and, to their businesses.Social implicationsThe research socially contributes through promoting discussion on sustainability, which is one of the most challenging and relevant issues for society. Besides, it can assist the diffusion of the competencies for sustainability in the hotel industry, as an attempt to decrease their negative externalities on the environment and primary audiences.Originality/valueIt was identified a distance between practice and the triple bottom line concept, which is linked only to environmental practices. Besides, it was found limited knowledge about the concepts of competencies in the companies.

Resumo O artigo discute o método de casos para ensino no Brasil. Após a apresentação da trajetória dos casos para ensino em eventos da ANPAD, os autores refletem sobre o significado e as perspectivas teóricas que fundamentam a elaboração de casos para ensino. Discutimos os elementos que caracterizam um bom caso para ensino e os principais problemas no processo de avaliação. De forma mais específica, apresentamos diretrizes para os avaliadores de casos para ensino, enfatizando os objetivos, a relevância para a administração, as informações apresentadas e a redação do caso, além da imparcialidade do autor, do estilo do texto, da qualidade das notas de ensino e da contribuição para a área de administração. As reflexões finais retomam a questão central do título do artigo, ressaltando que a produção de um bom caso para ensino demanda o desenvolvimento de competências específicas, além de experiência e estilo de escrita autoral. Indicamos desafios para os editores de revistas e reforçamos o papel da formação de alunos de pós-graduação, professores e pesquisadores para a melhoria da qualidade na produção de casos para ensino, como também a importância da estruturação de ambientes de aprendizagem como uma estratégia inovadora para estimular a produção de casos para ensino, tanto no formato tradicional como no multimídia.

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Purpose This paper aims to examine whether using menu engineering (ME) together with activity-based costing (ABC) for menu analysis provides new insights into true menu profitability. The traditional ME approach only uses food costs to determine the contribution margin (CM) of individual menu items. This combined approach uses both food and traceable operating costs to estimate CMs more accurately. Design/methodology/approach An improved ME model was developed and tested in an oriental restaurant in Brazil. Direct observation of restaurant activities allowed most costs to be traced (not simply allocated) to individual menu items. Findings The results revealed small differences in the rankings between the traditional approach and ABC/ME, demonstrating that the integration of ABC with ME made it to possible to identify increased food-costs and lower CMs for all groups of menu items. The results also show that ABC methods are applicable to an oriental-style restaurant. Research limitations/implications Just one restaurant and only 80 per cent of the menu were examined in this study. Future research should apply the model used here to other restaurant types located in different geographical areas to validate the approach. Practical implications The results suggest that ME can be improved upon by first assessing variable costs using ABC methods. Originality/value This paper combines two different analytic techniques (ME and ABC) into a new approach that reveals the true picture of profit and loss for a menu from a restaurant in Brazil.

This paper analyzes the efficiency of federal government funding for destination competitiveness and the relationship among destination competitiveness enhancement and local development. Destination competitiveness models provide the theoretical background. The research is exploratory and descriptive. We mapped the investments from Brazilian Ministry of Tourism in 65 destinations. Destination Competitiveness was measured with information from the Brazilian Competitiveness Model. Data were analyzed with data envelopment analysis and multiple regression analysis. Study findings demonstrate that competitiveness enhancement does not depend on the amount of funding, but on its strategic application according to destination development stage. Besides, competitiveness dimensions Marketing, Monitoring, and Cooperation are major drivers for local development.