ESG Disclosure Quality
Ethics & CSRReliability: alpha 0.883 sample items
About this scale
A multi-item measure of perceived ESG (Environmental, Social, Governance) disclosure quality — completeness, comparability, and reliability.
Sample item(s)
“This company provides comprehensive ESG disclosures”
“Its ESG metrics are comparable to industry peers”
“Its ESG reports are independently audited”
Reliability
Reported internal consistency: alpha 0.88. As a rule of thumb, Cronbach’s α ≥ .70 is considered acceptable, ≥ .80 good, and ≥ .90 excellent for established measures.
Notes
Increasingly important in 2020s sustainability research.
Source & citation
Eccles, R. G., Krzus, M. P., Rogers, J., & Serafeim, G. (2012): The need for sector-specific materiality and sustainability reporting standards. Journal of Applied Corporate Finance, Vol. 24, No. 2, pp. 65–71.
Source. Scale details are summarised from the publication cited above. Always consult the original source for the full item set, scoring, and permission to use.
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