TAILIEUCHUNG - Corporate social responsibility disclosuredchoices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure. | Kasetsart Journal of Social Sciences 38 2017 156e162 Contents lists available at ScienceDirect Kasetsart Journal of Social Sciences journal homepage http locate kjss Corporate social responsibility disclosuredchoices of report and its determinants Empirical evidence from firms listed on the Stock Exchange of Thailand Suneerat Wuttichindanon Department of Accounting Faculty of Business Administration Kasetsart University Bangkok 10900 Thailand a r t i c l e i n f o a b s t r a c t Article history This research investigated the report choices used for corporate social responsibility CSR Received 19 February 2016 disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Received in revised form 18 April 2016 Thailand SET . Since 2014 firms listed on the SET have been required to disclose CSR in Accepted 11 July 2016 either an annual registration statement or a separate report called a sustainability report. It Available online 26 April 2017 was therefore noteworthy to examine the choices these firms chose in the first year of disclosure. The independent variables were hypothesized under three dimensionsdshar- Keywords eholder power government ownership corporate visibility firm size and age and corporate social responsibility economic performance profitability and leverage . The results revealed that government- report choice owned firms or large firms are more likely to prefer the sustainability report. In addition Thailand content analysis of CSR disclosure was conducted in three industries resources technol- ogy and industrial products. Nine CSR components with 43 indices were developed and used to score the disclosure of firms in the three industries. The three highest CSR disclosure items found were declaring concerns of human rights and equality having a policy of anti-corruption and generous giving. Moreover this study found a positive relationship between the number of CSR disclosure items and government ownership .

• Xã hội học
• Social Sciences
• Corporate social responsibility
• Report choice
• Corporate social responsibility disclosuredchoic
• Positive accounting
• Behavioral and social sciences research
• Improving the health of the nation
• Informing the prospectus
• Accomplishments in the behavioral and social sciences
• Developments in basic behavioral and social sciences research
• application of behavioral and social sciences research
• Sustainable development and the role of social sciences
• The role of social sciences
• Vietnam sustainable development
• Vietnam social sciences
• Construction and development of human resources
• Journal Vietnam social sciences
• Vietnam social sciences no 1
• Journal Vietnam social sciences year 2019
• Comparing judicial reforms
• Female scientific researchers
• Vietnam social sciences no 3
• International ngos operating
• Competence and facilitation
• Journal Vietnam social sciences no 2
• Journal Vietnam social sciences year 2020
• Cultural perspective
• Middle class families in Vietnam
• Journal Vietnam social sciences no 6
• America’s indo pacific strategy
• Vietnam’s economy overview
• Population ageing process in Vietnam
• Research and impact in social sciences education
• Social sciences education
• So called real world change
• Knowledge political contexts
• Social Research Methods
• Sustainability
• Capital Resourcing
• Cartographic Models
• Qualitative Approaches
• Problematising criticality
• The social sciences
• Problematising criticality in the social sciences
• Understanding social phenomena
• Personal biases
• Quantitative methods for the social sciences
• Empirical social science
• Survey research
• Constructing a survey
• Conducting a survey
• World social science report
• Social science
• The knowledge society
• Disseminating social sciences
• Social sciences and policy makers
• Future lines of action
• Social entrepreneur competencies
• Social activist
• Social entrepreneurship
• Social activists involved with children
• Social work
• Social workers
• School social work
• School social workers
• Mental health
• Luận văn Thạc sĩ
• Tóm tắt luận văn Thạc sĩ
• Social Sciences and Humanities
• Vietnamese films
• Pragmatic features
• Master thesis in Social Sciences and Humanities
• Spring essence The poetry of Hồ Xuân Hương
• The poetry of Hồ Xuân Hương
• 60 years of the Vietnam academy of social sciences
• The Vietnam academy of social sciences
• A brief of history and development
• Development and national defense
• Graduate study
• Improvement of graduate study
• Graduate study information
• Faculty of humanities and social sciences
• Humanities and social sciences
• Khon Kaen university
• Luận án Tiến sĩ
• Doctoral thesis in Social sciences and humanities
• English linguistics
• Systemic Functional Linguistics
• Translation strategies
• Negative transfer of English
• English prepositions
• Lecture Statistical package for social sciences (SPSS)
• Bài giảng Thống kê khoa học xã hội
• Statistical package for social sciences (SPSS)
• Classification of data
• Types of scales
• Categorical scale
• Data cleaning
• Design a questionnaire clear
• Check error control
• Presentation and summary data
• Descriptive statistics
• Table case summaries
• Data classification
• Methods of descriptive research
• Types of survey error
• Quantitative data analysis
• Independent samples T test
• Paired samples T test
• Cronbach s alpha test
• Cronbach's alpha coefficient
• Internal consistency reliability