ความสัมพันธ์ระหว่างการรายงานสิ่งแวดล้อมและผลการดำเนินงานทางการเงินของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย: กรณีศึกษากลุ่มเกษตรและ อุตสาหกรรมอาหาร กลุ่มสินค้าอุตสาหกรรม และกลุ่มทรัพยากร

Abstract

The objective of this research was to study the content and quantity of environmental information disclosure, and to test the influence between environmental disclosure and financial performance of companies listed on the Stock Exchange of Thailand. By collecting data from the annual report from 2016 - 2020, 163 companies. The statistics used in the data analysis were descriptive statistics, analysis of the Pearson correlation and multiple regression analysis to test the influence between environmental disclosure and financial performance of companies listed on the Stock Exchange of Thailand. From the results of the study, it was found that the agricultural and food industry groups had the most exposure to environmental data. Disclosure of environmental information between agricultural and food industry groups Industrial products and resource groups There was a significant difference at 0.01 level. A negative correlation was found between environmental reporting and financial performance of companies listed on the Stock Exchange of Thailand. May be due to many things doing so may not generate income directly into the organization or is not a profitable investment and still causing the organization to incur more expenses as well As a result, the organization's profits are reduced and it also affects the return on assets.