ความสัมพันธ์ระหว่างคุณลักษณะของผู้บริหารสูงสุดและการรายงานการพัฒนาอย่างยั่งยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย (SET100)

Abstract

The objectives of this research are to study CEOcharacteristics and the disclosure of sustainable development reporting in listed companies on the Stock Exchange of Thailand (SET 100) and test the relationship between CEO characteristics and disclosure of sustainable development reporting in listed companies on the Stock Exchange of Thailand (SET 100). The sample is from the listed companies on the Stock Exchange of Thailand, SET 100 group, which has been calculated in the stock market index and has been compiled for 5 years from 2014-2018. The sample group in each year, which has complete data for Syears is 42 firms per years and totaling 210 firms. The data analysis in this study are correlative analysis, descriptive statistic analysis and multiple regression analysis. The results found that male chief executive and position amalgamation both Chief Executive Officer and CEO has a high ratio of debt to equity and net profit. As a result, sustainable development has been reduced, a significant negative correlation with the disclosure of sustainable development reporting. But if the company has CEO who graduated with a master's degree or higher and older will result in a significant positive disclosure of the sustainable development reporting.