อิทธิพลระหว่างการเปิดเผยข้อมูลความรับผิดชอบต่อสังคมกับผลตอบแทนผู้ถือหุ้น : กรณีศึกษาบริษัทที่ได้รับการจัดอันดับธุรกิจด้านการพัฒนาความยั่งยืน / ภัณฑิรา มณีไพรัตน์

Abstract

This study aimed to investigate level of corporate social responsibility (CSR) disclosure in annual reports, to compare different level of CSR disclosure between companies, and to test an influence of CSR disclosure on return on equity. Population and sample were listed companies in the Stock Exchange of Thailand (SET) by using annual reports during 2015 to 2017. Descriptive analysis, independent sample t-test, and multiple regression were used to analyse the data. As the result, the most common CSR disclosure was in corporate governance, While the less common disclosure was in community development. There was a significantly different level of CSR Disclosure between rating companies on sustainability and non-rating companies on sustainability. Moreover, there was positive influence of corporate governance on equity.