Skip to main content

Table 2 Indicator Loadings

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

Variable Loading
Intentions (INT)
My company is committed to engage in or continue SAR 0.93
My company plans to engage in or continue SAR 0.95
My company has the intention to engage in or continue SAR 0.94
My company is willing to engage in or continue SAR 0.87
Attitudes (ATT)
It is good for my company to engage in Sustainability Reporting 0.86
It is rewarding for my company to engage in SAR 0.97
It is valuable for my company to engage in SAR 0.97
It is meaningful for my company to engage in SAR 0.78
Subjective norm (SBN)
Most of my company’s stakeholders (shareholders, employees, community, etc.) think that my company should engage in SAR 0.93
Most of the internal stakeholders (employees and management) would approve my company engaging in SAR 0.72
Most organisations, whose opinions are valued by my company, engage in SAR 0.90
Many companies similar to my company engage in SAR 0.88
Behavioural control (BC)
It is easy for my company to engage in SAR 0.79
It is possible for my company to engage in SAR 0.76
The decision to engage in SAR is under my company’s authority 0.76
The decision to engage in SAR is under my company’s control 0.85