The document discusses improving readability and performance in DataWeave 2.0. It explains that DataWeave is an expression-based language which can lead to nested function calls that are difficult to read. It presents using declarations and do statements in DataWeave 2.0 to write code in a more imperative style with improved readability and performance by avoiding unnecessary calculations. A real-world example of calculating account balances is provided to demonstrate transforming nested expressions into a more readable style using declarations and do statements.