Table 3

Survey items and results of scale reliability analysis

MinMaxMSDCronbach’s α
Dependent variable: ecological PIU     
 In my organisational context, performance information on … is used     
ECOL1Energy, e.g. electricity consumption, reductions in energy consumption153.131.39 
ECOL2GHG emissions, e.g. direct/indirect GHG emissions, reduction of GHG emissions152.491.27 
Total     0.787
Dependent variable: social PIU
 In my organisational context, performance information on … is used     
SOCI1Employment, e.g. employee turnover, benefits provided for employees (e.g. retirement provision, stock ownership)152.601.22 
SOCI2Diversity and equal opportunity, e.g. percentage of women in leadership positions, ratio of remuneration of women to men152.621.34 
Total    0.692
Dependent variable: economic PIU
 In my organisational context, performance information on … is used     
ECON1Liquidity, e.g. 1st degree liquidity, 2nd degree liquidity153.571.33 
ECON2Asset ratios, e.g. investment ratio, depreciation ratio153.771.27 
Total    0.830
Control variable: individual capabilities
CAP1I have adequate technical knowledge to use performance information153.391.15 
CAP2I have the necessary skills to interpret performance information153.671.15 
CAP3I have sufficient training on how to use performance information153.131.25 
CAP4I have sufficient work experience to use performance information153.551.18 
CAP5I support the use of performance information in decision-making in my area of responsibility153.441.18 
Total    0.935
Control variable: technology acceptance
PUS1Using software improves the course of my daily work175.801.30 
PUS2Using software in my daily work increases my productivity175.791.37 
PUS3Using software enhances the effectiveness of my daily work175.861.30 
PUS4I find software to be useful in my daily work176.071.22 
PEU1The use of software is easy and understandable174.991.36 
PEU2The use of software is not difficult for me175.461.43 
PEU3I find software to be easy to use175.501.39 
PEU4I find it easy to get software to do what I want it to do175.091.45 
Total    0.932

Note(s): The items are retranslated from the German questionnaire

Source(s): Authors’ own creation/work

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