ความสัมพันธ์ระหว่างการรายงานแบบบูรณาการกับผลการดำเนินงานที่เป็นตัวเงินของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

This study aims to investigate the extent, nature, and level of integrated reporting in annual reports of listed companies in the Stock Exchange of Thailand (SET), and to test for the relationship between the integrated reporting and financial performance of Thai listed companies in annual reports during 2012 to 2015. Listed companies of the SET are used to be a population in this study, while sample is 150 firms. As the results, the level of integrated reporting in annual reports is 604 average words. The intellectual capital reporting is the most common reporting (180 average words), while environmental capital reporting is the less common reporting (42 average words). Moreover, there is a significantly positive relationship between intellectual capital and social capital reporting and financial performance.