ปัจจัยที่มีอิทธิพลต่อระดับการเปิดเผยข้อมูลสิ่งแวดล้อม : กรณีศึกษากลุ่มบริษัทอุตสาหกรรมเกษตรและอุตสาหกรรมอาหารที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

Agro and food industries have played an important role for Thailand's economy for several decades. However, both industries also have contributed severe environmental impact for the country due to their manufacturing process. This study determined factors effect on environmental disclosure of the listed agro and food companies in the stock exchange of Thailand. All financial statements from 2011-2015 of the total agro and food companies were investigated, 195 financial statements and 39 companies, respectively. Disclosure index was adapted from previous studies to determine environmental disclosure level of the firms and seven prospective factors were investigated. Results showed that firm size was positively significant correlated with the level of environmental disclosure. Agro based industry tended to have higher environmental disclosure level than that of the food industry.