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Abstract

Thesis title Study of the relationship between disclosure of environmental, social and corporate governance information and borrowing costs of companies listed on the MAI Stock Exchange.Author: Miss Chayaphat ThanasethapakinMajor: AccountingAcademic year 2023AbstractThis research has the objectives: To study the level of information disclosure Environmental, social and corporate governance aspects ESG of companies listed on the MAI Stock Exchange and to test the relationship between information disclosure Environmental, social and corporate governance aspects ESG and borrowing costs of companies listed on the MAI Stock Exchange. The sample group used 195 companies. Data was collected from the company's annual reports. which is within the year 2018-2022 Using descriptive statistics and multiple regression analysis. The results of the study found that The disclosure of environmental, social, and corporate governance information is not related to the borrowing cost of companies listed on the MAI Stock Exchange. However, the study found that the disclosure of environmental information is positively related to the size of the company.Study of the relationship between disclosure of environmental, social, and corporate governance information and borrowing costs. The results of the study can test the stakeholder theory that explains that In doing business Most likely, the business will not be able to satisfy all the needs of the stakeholder groups. The disclosure of environmental, social and corporate governance information is a guideline for businesses to express their responsibility. To meet the needs of stakeholders And it is also useful for decision making. without causing damage to communities, society, and the environment????????????????????????????????????????????????????????????????????????? ????? ?????????????????????????????????????????????????????????????????? ???? ?? ??????????????????????? ???????????????????????????????????? 2566????????????????????????????????? ??? ????????????????????????????????????????????????? ????? ?????????????? ESG ?????????????????????????????????? ???? ?? ?? ??????????????????????????????????????????????????????????????? ????? ?????????????? ESG ??? ????????????????????????????????????????????????? ???? ?? ?? ???????????????????????? 195 ?????? ????????????????????????????????????????? ???????????????? ?.?.2561-2565 ??????????????????????????????????????????????????? ??????????????? ??????????????????????????????? ????? ?????????????????????????????????????????????????????????????????????????????????? ???? ?? ?? ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ????? ???????????????????????????????? ?????????????????????????????????????????????????????? ????????????????????? ??????????????????????????????????????????????????????????????????????????????? ??????????????????????????????????? ????? ??????????????????????????????????????????????????????????????? ?????????????????????????????????????????? ??????????????????????????????????? ???????????????????????????????????????????? ????? ??????????????