Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

International Journal of Corporate Social Responsibility

Table 3 Reliability and Valid Tests

Panel A: Convergent Validity and Reliability Test
	AVE	Composite Reliability	Cronbach’s Alpha
ATT	0.80	0.94	0.92
BC	0.63	0.87	0.80
INT	0.85	0.95	0.94
SBN	0.74	0.92	0.88
Panel B: Discriminant Validity Test
	ATT	BC	INT	SBN
ATT	0.90
BC	0.48	0.79
INT	0.49	0.60	0.92
SBN	0.52	0.53	0.75	0.86