The present study aims to focus on issues related to conducting confirmative factor analysis with selected qualitative variables of CSR reports. The target population is the services/manufacturing units of selected Indian companies. (n=310) from Maharashtra, Madhya Pradesh, Karnataka and Gujarat This study is conducted during FY2017-18 by obtaining necessary data from Government websites and other useful links. The variables that are determined for conducting factor analysis are based on sustainable report quality indicators. Factor analysis is conducted by using IBMSPSS.25 as a statistical tool. The analyzed data reflects on five hidden factors for the assessment criteria of Corporate Social Responsibility reports.

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