?????????????????????????????????????????????????????????? ????? ?????????????? (ESG) ????????????????????????????? : ????????????????????????????????????????????????????????

Abstract

The objective of this research is to study the level of environmental, social, and corporate governance information disclosure of companies listed on the Stock Exchange of Thailand. and to test the relationship between environmental, social and governance (ESG) disclosures and cost of equity. of companies listed on the Stock Exchange of Thailand by collecting data from the website of the Stock Exchange of Thailand. Information list form (Form 56-1) Sustainability report for the years 2018 to 2022, from companies in each industry from 7 industries, a total of 140 companies, using descriptive statistics and multiple regression analysis. The results of the study found that the environmental information disclosure level was the most disclosed, with an average of 1.46, followed by the corporate governance aspect, with an average of 2.19 and the social aspect with an average of 1.66. For being the least disclosed aspect. From the study of the relationship between environmental, social and corporate governance disclosures. There was no relationship was found with cost of equity. This is due to the disclosure of environmental, social and corporate governance information. It is a disclosure of operating information that is not related to finance. But it is an operation related to environmental sustainability. Social responsibility and good corporate governance This is one of the factors that investors will consider along with financial performance. which environmental, social and corporate governance operations It is a new trend towards evaluating the factors that affect a company's long-term sustainability and value. and the information can use to modify the company's operating policies. In order to attract the investors in the future.

????????????????????????? ??? ?????????????????????????????????????????????? ????? ???????????????????????????????????????????????????????????????? ??????????????????????????????????????????????????????????????? ????? ?????????????? (ESG) ????????????????????????????? ??????????????????????????????????????????????? ???????????????????????????????????????????????????????????? ??????????????????? (??? 56-1) ????????????????? ???????? ?.?. 2561 ??? ?.?. 2565 ????????????????????????????? ??? 7 ?????????? ???????? 140 ?????? ?????????????????????????????????????????????????????? ??????????????? ????????????????????????????????????????????????????????? ??????????? 1.46 ??????? ??? ??????????????? ????????? 2.19 ???????????? ????????? 1.66 ???????????????????????????? ????????????????????????????????????????????????????????? ????? ????????????????????????????????????????????????????????? ???????????????????????????????????? ??????????? ??????????????????? ??????????????????????????????????????????????????????????? ???????????????????????????????????????????????????????????? ????????????????????? ?????????????????????????? ????????????????????????????????????????????????????????????????????????????? ??????????????????????????????? ????? ?????????????? ???????????????????????????????????????????????????????????????????????????????????????? ????????????????????????????????????????????????????????????????????????????????????????????????????????