การสืบสวนการรายงานตามหลักปรัชญาเศรษฐกิจพอเพียงจากบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย: การศึกษาระยะยาว

Abstract

Purpose - The objectives of study were to investigate the extent and pattern of the sufficiency economy philosophy (SEP) reporting of listed companies from the Stock Exchange of Thailand (SET) between 2012 and 2016, and to compare the SEP scores of reporting in the companies' corporate annual reports during the period studied and between four groups of interest, based on ownership status, country of origin of company, type of anditor, and type of industry. Design/nethodology/approach - Listed companies of the SET were used as the population, while a sample of 70 was investigated in the study. Content analysis by checklist was used to quantify the extent, and pattern of SEP reporting in annual reports. Findings - The results showed that the average score for SEP reporting was 44.28 out of a possible 64 categories of reporting included in the checklist. Moreover, there was a significant increase in the SEP reporting score during the period studied. The results also indicated that there was a significant difference in the SEP reporting scores between groups based on country of origin, anditor type, and industry type. Originality/value - As the first 1ongitudinal study of SEP reporting in Thailand, the study demonstrated the effective rule of SET to Thai listed companies providing higher voluntary information reporting during period being study.