Responses obtained regarding the interviewees’ mastery of EU standards and regulations on sustainability and reporting
| CSRD | EFRAG | TAXO | SDG | |
|---|---|---|---|---|
| MEAN | 4.4 | 3.9 | 3.4 | 4.5 |
| MEDIAN | 4.0 | 3.0 | 2.0 | 4.0 |
| Std dev (SD) | 2.8 | 2.6 | 2.7 | 3.2 |
| MODE | 3 | 3 | 2 | 2 |
| High level (8–10) | 15 | 10 | 8 | 27 |
| Medium level (4–7) | 35 | 31 | 30 | 24 |
| Low level (1–3) | 34 | 42 | 41 | 31 |
| No Knowledge | 10 | 11 | 15 | 12 |
| ASSUR | YES: | 44 | NO: | 50 |
| DONE | YES: | 21 | NO: | 73 |
| CSRD | EFRAG | TAXO | SDG | |
|---|---|---|---|---|
| MEAN | 4.4 | 3.9 | 3.4 | 4.5 |
| MEDIAN | 4.0 | 3.0 | 2.0 | 4.0 |
| High level (8–10) | 15 | 10 | 8 | 27 |
| Medium level (4–7) | 35 | 31 | 30 | 24 |
| Low level (1–3) | 34 | 42 | 41 | 31 |
| No Knowledge | 10 | 11 | 15 | 12 |
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