ความสัมพันธ์ระหว่างลักษณะคณะกรรมการกับการเปิดเผยข้อมูลด้านสิ่งแวดล้อม : กรณีศึกษาบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย เอ็ม เอ ไอ

Abstract

A study aims to investigate the extent and level of environmental disclosures in annual reports of listed companies in the Market for Alternative Investment (MAI) and to test for the relationship between board composition and the level of environmental disclosures of listed companies from the MAI. Population and sample are 73 companies in the MAI. Content analysis is used to quantity the environmental disclosures in annual reports during 2012 to 2015. Descriptive analysis and multiple regressions are used to analyze the data. The study finds that the level of environmental disclosures of listed companies in the MAI has increased during 2012 to 2015. Moreover, there is a significant relationship between type of industry and level of environmental disclosures of listed companies in the MAI.