Survey Instrument
This study involved the development of a survey instrument to capture
the perceptions and opinions of the NZSX main board listed companies.
An online questionnaire was developed to ask companies about their
reporting practices and how they thought this information should be
reported. Survey-hosting website was used to develop the questionnaire
and collect the data.
It was considered that a web-based survey was the most practical
means of executing the questionnaire as the convenience and ease of this
medium would help increase response rates compared with a paper-based
version. As expected, the majority of respondents held the position of
CFO or financial controller (50%), however other popular roles were
CSR positions (20%) including sustainability manager, head of CSR and
managerial roles relating to environment,health and safety or community