Skip to content

Sustainable Development Reporting: Evidence from Thailand

The aims of this research are to investigate the extent of sustainable development (SD) reporting in the 2005-2012 annual reports of listed companies in the Stock Exchange of Thailand (SET) and to determine the relationships between corporate characteristics and the level of SD reporting. The sample size was 100 SET-listed firms in the SET. In addition, this research utilized content analysis by word count to quantify the level of SD reporting. The findings indicated an increase in the SD reporting level among the sampled SET-listed firms during the study period. The disclosures on economic aspect were the most prominent, followed by social and environmental reporting. Moreover, the levels of SD reporting varied between small and large firms and between state and private companies. The research results also showed the associations of company size, industry type, ownership status and corporate social responsibility accomplishments to the level of SD reporting.

Data Resources (1)

Data Resource Preview - Sustainable development reporting: Evidence from Thailand

Additional Info

Field Value
စာတမ်းအမျိုးအစား Reports, journal articles, and research papers (including theses and dissertations)
စာရွက်စာတမ်း၏ ဘာသာစကား
  • အင်္ဂလိပ်ဘာသာစကား
ခေါင်းစဉ်များ
  • Business structures and legal registration
  • Environmental and biodiversity protection
  • Sustainable Development Goals
ပထဝီဧရိယာ (spatial range)
  • ထိုင််း
မူပိုင်ခွင့် Yes
ရယူခြင်းနှင့် အသုံးပြုခြင်း အကန့်အသတ်များ

Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license 3.0 (http://creativecommons.org/licenses/by/3.0/).

ပြင်ဆင်ချက် 1.0
ခွင့်ပြုချက် Creative Commons Attribution Share-Alike
ဆက်သွယ်ရန်

Muttanachai Suttipun, Department of Accountancy, Faculty of Management Sciences, Prince of Songkla University, 90110, Thailand. Tel: 66-88-784-6614. E-mail: muttanachai.s@psu.ac.th

ရေးသားသူ (တစ်ဦးချင်း) Suttipun, Muttanachai
ISSN နံပါတ် 1911-2017
ထုတ်ဝေသည့်နေရာ Canada
ထုတ်ဝေသူ Canadian Center of Science and Education
ထုတ်ဝေသည့်ရက်စွဲ 2015
စာမျက်နှာခွဲ 11
အထွေထွေ မှတ်ချက်

Asian Social Science,Volume 11,Number 13,316-326

အဓိကစကားလုံးများ Sustainable development reporting,annual report
တင်ခဲ့သည့်ရက်စွဲ ဇွန် 21, 2015, 13:52 (UTC)
ပြန်လည်ပြင်ဆင်သည့်ရက်စွဲ ဩဂုတ် 31, 2020, 03:30 (UTC)