?????????????????????????????????????????????????? ????? ????????????????????????????????????????????????????????????????????????????? ????? Set100

Abstract

This research aims to study the disclosure of environmental, social and corporate governance information of listed companies in the Stock Exchange of Thailand, SET100 group after the announcement of Form 56-1 One Report and to test the relationship between environmental, social and corporate governance disclosure and earnings management of listed companies in the Stock Exchange of Thailand, SET100 group during 2020-2022 by collecting data from the annual reports of 227 listed companies in the Stock Exchange of Thailand, consisting of environmental, social and corporate governance disclosure and using the accrual item by using executive discretion according to the model of Yoon et al. (2006) to measure earnings management by using descriptive statistics and multiple regression analysis. The study results found that the disclosure of environmental, social and corporate governance information was the most disclosed, followed by the disclosure of social and environmental information. The disclosure of information in 56-1 One Report increased every year. It was also found that the disclosure of environmental information had a significant negative relationship with earnings management, and the disclosure of social information had a positive relationship with earnings management. However, the study results between the disclosure of corporate governance information and earnings management did not find a statistically significant relationship. Investors can consider the research results for investment decisions with companies that disclose environmental, social and corporate governance information to support sustainable investment.

?????????????????????????????????????????????????????????????????? ?????????????????????????????????????????????????????????????????? ????? SET100 ????????????????????????? 56-1 One Report ??????????????????????????????????????????????????????????????? ??????????????????????????????????? ??????????????????????????????????????????????? ????? SET100 ??????????? ?.?. 2563�2565 ????????????????????????????????????????????????????????????????????????????????????? ???????????????? 227 ???????? ?????????? ??????????????????????????????? ????? ?????????????? ?????????????????????????????????????????????????????????????? Yoon et al. (2006) ????????????????????? ?????????????????????????????????????????????? ?????????????????????????????????? ??????????????? ??????????????????????????????? ????? ?????????????? ??????????????????????????????????????????????????????? ????????????????????????????????? ?????????????? ??????????????????????? 56-1 One Report ?????????????? ????????????????????????????????????????????????????????????????????????????????????????????? ????????????????????????????????????????????????????????????????? ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ????? ?????????????? ???????????????????????????