Relatos integrados no Brasil pós-Agenda 2030 : $b uma análise à Luz da teoria da comunicação

Abstract

The 2030 UN Agenda, aligned with the three dimensions of the Triple Bottom Line (TBL), consists of 17 Sustainable Development Goals and 169 Targets. Among these objectives is 12.6, which deals with stimulating companies to adopt sustainable practices and disclose them in their reports. Considering Accounting as a social entity, the Integrated Reports arise as the means of disseminating information related to sustainable development, however, one of the concerns lies in effective communication to society. With the Communication Theory as a basic concept, this research aims to identify and compare the level of understandability and readability of the Integrated Reports published, regarding the periods of 2013 and 2018, of the companies that compose the ISE portfolio. To achieve the proposed objective, five companies were selected to compose the sample, and excerpts from the Integrated Reports were analyzed regarding the understandability level using the Cloze Oriented System through a questionnaire applied in the study field, and also were analyzed in terms of the readability with the Flesch Reading Ease metric. The first one is related to the context, the educational level, the user experience, and the second one indicates the level of ease/difficulty in understanding text excerpts. The research results revealed a high level of understandability in the users' perception, which is positively influenced by the user's level of education and age and if the user searches for information in the Integrated Reports. Regarding the readability tests, the average scores found in the excerpts analysis were below 30 points, being, therefore, considered very hard texts to read. The results showed no association between understandability and readability; it was expected that the higher the readability score the higher the understandability level would be.