Communicative Action Theory: Sustainable Development and Corporate Disclosure

Abstract

Purpose: The objective of this study is to critically analyze how disclosure related to sustainability is characterized in the Theory of Communicative Action, based on the understanding of the term by the institutions. Methodology: The proposed methodology consists of a theoretical essay that discusses, based on Habermas' TAC communication conceptions, how the term sustainability or sustainable development is conceptualized and operationalized by business institutions. Seeking to discuss critically the purpose of this information and the impacts they cause on stakeholders. Findings: In Habermas' conception, companies disclose sustainability information through a dramaturgical act where they seek to build an external image, or a self-representation, without necessarily being a behavior. The actions chosen are win-win, focusing on aspects financial strategies based on strategies that maximize results. Research limitations: In order for such conceptions to be maintained, it is necessary to evaluate the sustainability reports, using discourse analysis mechanisms to corroborate the discussions and elucidate new information. Originality: This study aims to understand the concept of sustainability assumed by management reports, seeking to critically discuss how this concept is operationalized and institutionalized within these organizations and what is the profile of this communication with stakeholders. Keywords: Accounting Discloure; Sustainability; Sustainable Development; Theory of Communicative Action. https://doi.org/10.58869/EJABM008/SI04