From 2022, the new Corporate Sustainability Index (CSI) of B3 (stock exchange) comes into operation, which aims to be a reference for investments in ESG shares in the country. It is an indicator of the average performance of the quotations of assets of selected companies based on their commitment to corporate sustainability. The movement is important because Brazil lacks references to support the decision-making and analysis of the companies – with these references, society will be able to differentiate between companies in relation to their levels of sustainability, in addition to encouraging others to adopt better practices.