ปัจจัยที่มีผลต่อการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมของธุรกิจของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

The aim of this study is to explore the factors affecting social responsibility disclosure of Listed Companies in the Stock Exchange of Thailand. The factors consist of size, age, ownership structure, independent director structure, capital structure, profitability, type of auditor and certified ISO 14000. Sample are 187 listed companies in the Stock Exchange of Thailand in 2011. Data are from financial statements and annual reports. Descriptive statistics (frequency, percentage and mean), correlation analysis and multiple regression are used in the analysis. Results show that 39.57 percent of the sample disclosing information on corporate social responsibility at level 70-79 percent. The highest disclosure data are corporate governance data, business with fairness and environmental and social data. In conclusion, this study finds that disclosure level of listed companies is influenced by size, ownership structure and certified ISO 14000.