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

International Journal of Corporate Social Responsibility

Table 1 Demographic Characteristics of Respondents

Age	21–30 years	31–40 years	41–50 years	Over 50 years
Frequency	29	29	19	9
Percentage	34%	34%	22%	10%
Gender	Male	Female
Frequency	66	20
Percentage	77%	23%
Highest Education	Bachelors and Professional Certificate	Bachelors, Masters and Professional certificate	Professional Certificate only
Frequency	32	49	5
Percentage	37%	57%	6%
Type of organisation	Public Sector	Public Accounting Firm	Private Accounting Firm	Private Sector
Frequency	24	11	36	15
Percentage	28%	13%	42%	17%
Position in company	Junior staff	Supervisory management	Middle level management	Senior level management
Frequency	19	35	26	6
Percentage	22%	41%	30%	7%
Years spent with organisation	Below 5 years	5–10 years	10–20 years	above 20 years
Frequency	38	26	17	5
Percentage	44%	30%	20%	6%