การเปิดเผยข้อมูลความรับผิดชอบต่อสังคมของบริษัทที่มีการดำเนินงานโดดเด่นด้านสิ่งแวดล้อม สังคม และธรรมาภิบาล

Abstract

This independent study aimed to investigate the quantity and trend of the changes on corporate social responsibilities (CSR) disclosure of environmental, social and governance companies during 2016 – 2018, according to the Corporate Social Responsibility disclosure guidelines of the Securities and Exchange Commission, Thailand (SEC) and the Stock Exchange of Thailand (SET) that has been enforced from January 1st, 2014. The data were collected from an annual statement (Form 56-1) together with other referential sources which are presented the CSR disclosure in the Form 56-1. The findings revealed that the principle on a fair treat to the labor received the highest level of disclosure in 2016. In 2017, the principle on community involvement and development received the highest level of disclosure. In 2018, the principle on a labor practices received the highest level of disclosure. Moreover, the findings presented that the principle on a respect of human rights was disclosed at the lowest level during the three years. The results of the study on the CSR disclosure categorized by industry showed that in 2016, the financial industry earned the highest level of CSR disclosure. It valued the highest level of concern on community involvement and development; but paid the lowest level of concern on respect of human rights. In 2017, the property and construction industry earned the highest level of CSR disclosure. It paid the highest level of concern on community involvement and development; but paid the lowest level of concern on equitable business operation. In 2018, the resource industry earned the highest level of CSR disclosure. It paid the highest level of concern on environmental sustainability; but paid the lowest level of concern on respect for human rights. The results of the study on trend of the changes on CSR disclosure of all numbers of studied companies being conducted in accordance with the 8 CSR principles showed that the principle on community involvement and development tended to achieve a positive change the most; while the principle on responsibilities to consumers tended to be able to reach for the change at the lowest level. The findings also revealed that the principle on community involvement and development had the highest level of CSR disclosure; while the principle on CSR innovation had the lowest level of CSR disclosure.