Introduction
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 socialenvironmental
responsibility of corporations.