อิทธิพลการกำกับดูแลกิจการต่อระดับการเปิดเผยการรายงานแบบบูรณาการของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

This study aimed to investigate extent, type, and level of integrated reporting, and to test an influence of corporate governance on the level of integrated reporting in annual reports during 2012 to 2015 of listed companies in the Stock Exchange of Thailand. By simple random sampling, 150 firms (600 annual reports) were used to be samples in the study. Multiple regression was used to test the influence of corporate governance on the level of integrated reporting. As the results, the average level of integrated reporting in annual reports by Thai listed companies was 603.58 words. Intellectual capital disclosures were the most common reporting in annual reports, While natural capital disclosures were the less common reporting. Moreover, the study found that size of committee and size of company can influence on the level of integrated reporting.