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.

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Additional Info

Field Value
Document type Reports, journal articles, and research papers (including theses and dissertations)
Language of document
  • English
Topics
  • Business structures and legal registration
  • Environmental and biodiversity protection
  • Sustainable development goals
Geographic area (spatial range)
  • Thailand
Copyright Yes
Access and use constraints

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/).

Version / Edition 1.0
License Creative Commons Attribution Share-Alike
Contact

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

Author (individual) Suttipun, Muttanachai
ISSN number 1911-2017
Publication place Canada
Publisher Canadian Center of Science and Education
Publication date 2015
Pagination 11
General note

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

Keywords Sustainable development reporting,annual report
Date uploaded June 21, 2015, 13:52 (UTC)
Date modified August 31, 2020, 03:30 (UTC)