Quality assessment of CSR reports – factor analysis  

Oleh:

Wolniak, Radoslaw ; Habek, Patrycja

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Procedia - Social and Behavioral Sciences vol. 220 (May 2016), page 1-7.
Topik: CSR reproting; quality assessment; factor analysis; disclosure of CSR data; sustainability reporting
Fulltext: Procedia v220 Page 541.pdf (169.73KB)

Isi artikel

The paper focuses on the problems of using confirmative factor analysis to variables of quality of CSR reports variables. The research was conducted in 2012 on the base of 507 organizations from six countries (Denmark, France, Poland, Sweden, United Kingdom, The Netherlands). On the basis of factor analysis we identified two hidden factors: main and additional information of the CSR report.

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