The Infona portal uses cookies, i.e. strings of text saved by a browser on the user's device. The portal can access those files and use them to remember the user's data, such as their chosen settings (screen view, interface language, etc.), or their login data. By using the Infona portal the user accepts automatic saving and using this information for portal operation purposes. More information on the subject can be found in the Privacy Policy and Terms of Service. By closing this window the user confirms that they have read the information on cookie usage, and they accept the privacy policy and the way cookies are used by the portal. You can change the cookie settings in your browser.
The purpose of this article is to measure the level of reporting about supply chain sustainability using item response theory (IRT). IRT allows inserting items and their respondents into a single scale and creating interpretable scales. An instrument composed of 24 items was prepared and applied to 345 sustainability reports from companies in 21 sectors of the Brazilian economy. It used Samejima's...