ارزیابی پایداری شرکت: مطالعه شرکت های بزرگ برزیلی

This study proposes a heuristic for assessment of corporate sustainability based on the Corporate Sustainability Index (ISE) of the B3 (former BM&FBovespa) in Brazil. The survey was conducted in three phases: (i) experts identified sustainability dimensions and measurement methods; (ii) the ISE criteria were classified as mandatory or compensatory and (iii) two assessment approaches were compared: (a) Evaluation of Weighted Sum (WS), which uses simple weighted average, and (b) the proposed evaluation approach, based on the Minimum Performance on Mandatory Items (MPMI), which focuses on the deficits of the dimensions and criteria of corporate sustainability. Sixty organizational units were evaluated and compared using WS and MPMI approaches. The proposed MPMI clarifies that, in the pursuit of corporate sustainability, higher performance in some dimensions may not be enough, and instead, it is necessary to comply with all dimensions. Besides, when compared to the traditional weighted approach, MPMI provides a more transparent assessment of corporate sustainability through a clear identification of the criteria and dimensions to be improved.