文章基本信息

标题：Quality Assessment of CSR Reports – Factor Analysis
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作者：Radosław Wolniak ; Radosław Wolniak ; Patrycja Hąbek 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2016
卷号：220
页码：541-547
DOI：10.1016/j.sbspro.2016.05.530
语种：English
出版社：Elsevier
摘要：AbstractThe 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.
关键词：CSR reproting;quality assessment;factor analysis;disclosure of CSR data;sustainability reporting