Abstract
This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries. By using a simple sampling method, 75 listed companies were selected for inclusion in the study based on their 2007 annual reports. The findings indicate that 62 companies (83%) provided environmental information in their annual reports. Companies in the resources industry group made the most disclosure of environmental information, while the least disclosure was made by companies in the agricultural and food industries group. The most common location of environmental reporting in annual reports was under the topic of corporate governance. The most common themes of disclosures were environmental policy, environmental activities, and waste management. There was a positive relationship between the amount of environmental disclosures and size of company.
Highlights
World economic development has environmental impacts that result in global warming, natural disasters and pollution
This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries
This study investigated the narrative disclosures of environmental information in the annual reports of listed companies on the Stock Exchange of Thailand (SET) and whether there are positive associations between the amount of environmental disclosure and various factors investigated in previous research
Summary
World economic development has environmental impacts that result in global warming, natural disasters and pollution. Many corporations take as much responsibility for environmental issues as they do for economic issues One reason for this is that corporations are reflecting growing social expectations and stakeholder concerns. In the case of Thailand, a developing country, little is known about the quantity of environmental information in corporate annual reports, nor the factors influencing environmental disclosures. This study investigated the narrative disclosures of environmental information in the annual reports of listed companies on the Stock Exchange of Thailand (SET) and whether there are positive associations between the amount of environmental disclosure and various factors investigated in previous research. There were two main questions in the study: what is the extent and content of environmental information disclosure in Thai corporate annual reports, and what are the factors influencing those environmental disclosures? The study’s design and methodology are outlined and thereafter the findings are described, followed by its conclusions and limitations as well as recommendations for further studies
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