DOIONLINE

DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-10807

Publish In
International Journal of Management and Applied Science (IJMAS)-IJMAS
Journal Home
Volume Issue
Issue
Volume-4,Issue-1  ( Jan, 2018 )
Paper Title
An Integrated Reporting System for Sustainable Value Creation of Thai-Listed Companies
Author Name
Phanthipa Srinammuang, Neungruthai Petcharat
Affilition
Faculty of Business Administration, Kasetsart University, Bangkok, Thailand1 Faculty of Business Management Studies, Gulf College, Oman2
Pages
32-37
Abstract
This study explores an integration of environmental and social data in annual reports of Thai companies, the linkage between environmental and social data in annual reports and the information in CSR disclosures, and how an integration of environmental and social data in a company’s reports create value to stakeholders. A set of questionnaires is created to conduct fifty two of Thai-listed companies from transport (14), machinery (12), metal product (7), electricity (5), finance and banking (5), food and beverage (3), petroleum (3), and telecommunication (3). Environmental and social performance indicators in annual reports and corporate social responsibility (CSR) are targeted for investigation. One-way ANOVA and correlation analysis methods were employed to test hypotheses. The results of the study indicate that environmental and social data in annual reports differently to the information in a corporate social responsibility (CSR). Companies were however intending to integrate environmental and social data in annual reports that positively consistent with the information in CSR disclosures. Environmental and social performance was aiming to integrate in the reports in order to enhance management decisions, as well as improving the information available to stakeholders and investors. Index Terms - Environmental Data, Social Data, Environment Financial Accounting, Social Financial Accounting, Integrated Reporting Perspectives
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