According to the United Nations Environment Programme [1], an efficient economy in the use of natural resources and a socially inclusive economy should result in improved human well-being and achieving social equity, while respecting the carrying capacity of the environment.
In line with the aspects of economic efficiency, equity and risk mitigation of environmental impacts, Marcondes and Bacarj [2] created a corporate sustainability index aiming to establish a favorable climate for investments compatible with sustainable development contributing to greater commitment and social-environmental responsibility of corporations.