Proposal for classifying companies by sustainability degrees in the Corporate Sustainability Index.

• Grant number: 23/18203-7
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: May 01, 2024
• End date: April 30, 2025
• Field of knowledge: Engineering - Production Engineering
• Principal Investigator: Andrei Aparecido de Albuquerque
• Grantee: Laura Rabello Grassi
• Host Institution: Centro de Ciências Exatas e de Tecnologia (CCET). Universidade Federal de São Carlos (UFSCAR). São Carlos , SP, Brazil

Abstract

Several scholars from different areas have dedicated themselves to studying sustainability, seeking to understand the impact of human beings on the environment and looking for ways to minimize it. Over time, the Triple Bottom Line concept evolved in the business world, resulting in the development of indices that offer methods to evaluate the sustainable performance of companies. In Brazil, there is the Corporate Sustainability Index (ISE), launched by the São Paulo Stock Exchange which, annually, invites companies with the greatest liquidity on the exchange to participate in the portfolio for the year in question. This project intends to propose a classification by degree of sustainability of ISE companies using the responses from the sectorized questionnaire, in addition to studying the possibility of considering external factors and weights for the dimensions. These changes are expected to add new value to the classification and allow for a clearer understanding of the sustainable performance of each company on the ISE, being relevant both academically and in terms of management, serving as a reference for investors, shareholders and other interested parties. in assessing companies' commitment to sustainability.