Communication from the board of directors: An empirical study on readability in Spanish language on Sustainability Reporting

Contenido principal del artículo

Mónica Cervantes Sintas

Resumen

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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Biografía del autor/a

Mónica Cervantes Sintas, Universidad Rey Juan Carlos

Licenciada en Administración y Dirección de Empresas, ADE, por la Universidad Rey Juan Carlos, URJC, y Licenciada en Marketing por ESIC. Máster Oficial en Planificación Estratégica de la Empresa, Análisis y Toma de Decisiones por la URJC, Experto Profesional en Marketing para Exposiciones por la UNED, y Community Manager por la Fundación UNED. Competencia en inglés de la Universidad de Cambridge y Ciclo de nivel superior en idioma inglés emitido por EOI. Más de 20 años de experiencia como docente en másteres de diferentes universidades españolas y extranjeras y miembro de la Junta de Evaluación de Proyectos. Responsable de Socios y Marketing del Instituto de Consejeros-Administradores, IC-A, Asociación Española de Directivos. Anteriormente fue Directora de Marketing en SITEL, Directora de Marketing y Comunicación en Red Eléctrica Telecomunicaciones y trabajó como Responsable de Marketing y Comunicación para España y Latinoamérica en SINTEL.

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