La comunicación desde el consejo de administración: estudio empírico sobre la legibilidad de los informes de sostenibilidad en español
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Este artículo analiza la legibilidad de la comunicación en idioma español por parte del consejo de administración basada en el estudio de textos narrativos de los informes de sostenibilidad de las empresas del IBEX35, que incluye a las 35 empresas más grandes en España según su capitalización de mercado. Este estudio empírico tiene dos propósitos: primero, identificar la escala de legibilidad de estos textos, y segundo, determinar si el cumplimiento de los criterios de sostenibilidad influye o no en la legibilidad de su comunicación. El estudio se ha llevado a cabo sobre los textos narrativos de seis estándares de datos GRI relacionados con el cumplimiento de las leyes y reglamentos, incluidos en 116 Informes de sostenibilidad de las empresas con cotización española IBEX35 en el período 2015-2018. La legibilidad se midió utilizando dos índices en español: los índices Fernández-Huerta e Inflesz. Estos índices se basan en la “Flesch Reading Ease Formula” para textos narrativos en inglés. Los resultados sugieren que la comunicación del consejo de administración con respecto a los informes de sostenibilidad necesita una mejora ya que, en general, estos informes son difíciles de leer. Los resultados también sugieren que el cumplimiento de los estándares GRI podría estar relacionado con alta legibilidad y el incumplimiento con baja legibilidad.
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