Purpose (mandatory): The concept of sustainability, far from being unanimous, represents different conceptions and encompasses institutional aspects. In the context of business organizations, social and environmental issues are peripheral to profitability goals. However, the activities carried out cause impacts and suffer interference from these systems, just as these institutions are central in the process of satisfaction and construction of social reality and human satisfaction. This makes discussions about social responsibility and sustainable development become part of the performance measurement systems of these organizations, as well as becoming of interest to the various users. However, there is a diversity of concepts about sustainable development that makes it difficult to operationalize indicators linked to its dimensions, resulting in a lack of rigor in the evaluation of the results achieved and disseminated. In this perspective, the term is often used and little explained. For Habermas, the communicative act needs to understand intelligibility, pretense of truth, pretense of sincerity and normative correctness. Otherwise, it harms the interpretation and communication itself, especially considering that the organizational environment has informational asymmetry. Thus, 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 (mandatory): 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. Results (mandatory): Preliminary results show that the concept of sustainability is used from many perspectives and that companies seek to adapt the information disclosed to the demands and guidelines of many reports that have different indicators, approaches and objectives. In this way, the indicators and information disclosed are not random and neither happens impartially. In this context, it is clear that organizations are concerned with showing a sustainable image, more than promoting social justice and environmental protection. Considering that they are more concerned with meeting the demands of the systems that issue guidelines and metrics on sustainability, focusing their actions and disclosures on what these systems say are relevant. That is, in Habermas' conception, companies disclose this information through a dramaturgical act (where they seek to build an external image, or a self-representation, without necessarily being a behavior). Still, the act can be regulated by rules, that is, by being part of a certain index and sector, companies disclose information to maintain a standard or meet what is expected. Finally, teleological action is present when the chosen actions are win-win, focusing on financial aspects and not on the tripod of sustainability, and the selection of information is based on strategies, maximizing results. These conceptions distance themselves from communicative action, which must have a presupposition of truth, intelligibility, sincerity and normative correctness, in order to reduce information asymmetry. In this way, it is necessary to reflect on how effectively the entities are helping to build sustainable development. Research limitations (if applicable): For such conceptions to be maintained, it is necessary to monitor and analyze the evolution of discourses, indicators and reporting models. Therefore, evaluating the sustainability reports, based on discourse analysis mechanisms to corroborate the discussions and elucidate new information about the action that governs the attitudes of the companies when disclosing the sustainability reports becomes relevant. Originality (mandatory): A significant part of mainstream accounting research in this area of study is focused on statistical testing of sustainable development models and indicators, seeking to ascertain whether the disclosure of this information is relevant to the market and stakeholders, whether companies that are part of sustainability indices or they have seals and recognition for actions focused on sustainability, are preferred by investors or have a higher market value. However, when these analyzes are carried out, little or no attention is given to understanding the concept of sustainability assumed by the company. Leading to the false conception that the term is unanimous, as well as to a misunderstanding of results. Thus, this study intends 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. [ABSTRACT FROM AUTHOR]