Readability of social and environmental information in the agribusiness sector (2015–2024)
an analysis of companies listed on B3 with the support of artificial intelligence
DOI:
https://doi.org/10.16930/2237-766220263678Keywords:
sustainability, ESG, readabilityAbstract
Agribusiness operates as an integrated system, and this dynamic requires strategic guidance grounded in sustainability practices. The objective of this article is to analyze the readability level of social and environmental information disclosed by companies in the agribusiness sector. This study adopts a quantitative approach based on content analysis. The sample comprises 23 publicly traded Brazilian agribusiness companies listed on B3, covering the period from 2015 to 2024. Text Readability Analysis, using the Flesch Index, was employed to assess the degree of clarity and accessibility of the texts. The operationalization of the study’s empirical analysis was supported by Artificial Intelligence through a Python script developed in Google Colab and integrated with the Google Gemini model, a feature that represents one of the study’s main methodological contributions. The study hypothesis was tested using fixed-effects panel data regression analysis. Audit type emerged as a factor positively associated with readability. In practical terms, this finding suggests that companies in the sample audited by a Big Four firm exhibited, on average, better readability indicators.
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