ABSTRACT
Max-Neef had the insight that the divergence between Gross domestic product (GDP) and Daly's Index for Sustainable Economic Welfare did not apply equally to developed and developing countries. This became known as Max-Neef's 'threshold hypothesis', which he explained to the author as follows: If you have a country that has not reached this threshold and you have poverty, more economic growth is required to overcome that poverty. Maria Irigoyen explains in The World Guide to Corporate Social Responsibility (CSR) that the concept in Argentina has gradually evolved throughout the years, influenced by the country's cultural, historical and religious traditions. The Ethos Institute was responsible for developing the Ethos Indicators in 2002, considered instrumental in disseminating the CSR concept in the business sector. One of the most progressive companies on sustainability in Brazil is Natura. Inequality and deforestation remain among the biggest sustainable business issues in Brazil, along with corruption, child labour and racial discrimination.
