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
