Comparison between the levels of implementation of accounting practices (factor) and the levels of environmental proactivity of auditors
| Level of proactivity | Very high >80% | Medium 40–59% | Low 20–39% | Very low <20% | High 60–80% | Total |
|---|---|---|---|---|---|---|
| Level of waste accounting | 0.77 | 0.69 | 0.60 | 0.60 | 0.55 | 0.62 |
| Level of proactivity | Very high >80% | Medium 40–59% | Low 20–39% | Very low <20% | High 60–80% | Total |
|---|---|---|---|---|---|---|
| 0.77 | 0.69 | 0.60 | 0.60 | 0.55 |
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