Skip to content

Sustainable Development Reporting: Evidence from Thailand

ຈັດພິມໂດຍ: Open Development 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.

ແຫຼ່ງຂໍ້ມູນ (1)

ເບິ່ງຕົວຢ່າງຂໍ້ມູນ - Sustainable development reporting: Evidence from Thailand

Additional Info

Field Value
ປະເພດເອກະສານ Reports, journal articles, and research papers (including theses and dissertations)
  • ອັງກິດ
  • Business structures and legal registration
  • Environmental and biodiversity protection
  • Sustainable Development Goals
ພື້ນທີ່ພູມສັນຖານ (ຂອບເຂດພື້ນທີ່)
  • ໄທ
ລິຂະສິດ Yes
ຂໍ້ຈຳກັດໃນການເຂົ້າເຖິງ ແລະ ນຳໃຊ້

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 (

ສະບັບທີ / ຄັ້ງທີ 1.0
ສັນຍາລິຂະສິດ Creative Commons Attribution Share-Alike

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

ຜູ້ຂຽນ (ບຸກຄົນ) Suttipun, Muttanachai
ເລກລະຫັດ ISSN 1911-2017
ສະຖານທີ່ຈັດພິມ Canada
ຜູ້ຈັດພິມ Canadian Center of Science and Education
ປີຈັດພິມ 2015
ຈຳນວນໜ້າ 11

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

ຄຳສັບຫຼັກ Sustainable development reporting,annual report
ວັນທີອັບໂຫຼດ ມິຖຸນາ 21, 2015, 13:52 (UTC)
ວັນທີດັດແປງ ສິງຫາ 31, 2020, 03:30 (UTC)