The editorial introduces the second volume of the 2023 issue of REUNIR, a bilingual journal (Portuguese and English) aimed at international recognition. The editor congratulates the authors and acknowledges the reviewers for their contributions. This issue features 12 scientific articles covering various topics: 1. **Economic Impact**: An evaluation of Vale S.A.'s market reaction to dam failures. 2. **Fairtrade**: The influence of Fairtrade certification on coffee growers. 3. **Water Management**: Rational water use in public administrative buildings in Pernambuco. 4. **Digital Influence**: The role of digital influencers in generating competitive advantage in the gastronomic market. 5. **Sustainability**: The relevance of sustainability in Brazilian companies listed on B3. 6. **SDG 9 Networks**: The profile of networks formed to achieve SDG 9 using the MLMD model. 7. **Corporate Image**: A bibliometric study on Brazilian scientific productions addressing reputation and corporate image. 8. **Sustainability Indicators**: A bibliometric analysis of scientific production on Sustainability Indicator Systems. 9. **Accounting Students**: The profile and motivation of UFSM Accounting students in the electronic market, including pandemic impacts. 10. **Climate Risks**: A literature review on financial information disclosure related to climate risks. 11. **Environmental Awareness**: The awareness and consumption habits of law students before and after an environmental course. 12. **Sustainability Practices**: The impact of sustainability practices on the cost of capital for non-financial Brazilian companies. The editor expresses hope that readers will enjoy this new edition.The editorial introduces the second volume of the 2023 issue of REUNIR, a bilingual journal (Portuguese and English) aimed at international recognition. The editor congratulates the authors and acknowledges the reviewers for their contributions. This issue features 12 scientific articles covering various topics: 1. **Economic Impact**: An evaluation of Vale S.A.'s market reaction to dam failures. 2. **Fairtrade**: The influence of Fairtrade certification on coffee growers. 3. **Water Management**: Rational water use in public administrative buildings in Pernambuco. 4. **Digital Influence**: The role of digital influencers in generating competitive advantage in the gastronomic market. 5. **Sustainability**: The relevance of sustainability in Brazilian companies listed on B3. 6. **SDG 9 Networks**: The profile of networks formed to achieve SDG 9 using the MLMD model. 7. **Corporate Image**: A bibliometric study on Brazilian scientific productions addressing reputation and corporate image. 8. **Sustainability Indicators**: A bibliometric analysis of scientific production on Sustainability Indicator Systems. 9. **Accounting Students**: The profile and motivation of UFSM Accounting students in the electronic market, including pandemic impacts. 10. **Climate Risks**: A literature review on financial information disclosure related to climate risks. 11. **Environmental Awareness**: The awareness and consumption habits of law students before and after an environmental course. 12. **Sustainability Practices**: The impact of sustainability practices on the cost of capital for non-financial Brazilian companies. The editor expresses hope that readers will enjoy this new edition.