The Relationship Between Ownership Structure and Environmental Information Disclosure
Corporate environmental scandals revealmajor concernsabout the environment information disclosure over past few decades. Literature shows that ownership structure has the impact on environmental information disclosure of the listed firms in several countries. This research investigates the relationship between ownership structure and environmental information disclosure of non-financial companies listed in the Stock Exchange of Thailand from year 2017 to 2018. The environmental information disclosure is measured by using criteria from the Global Reporting Initiative Standards. This study finds that firms with high percentage of family, foreign and government ownership disclosure more environmental information than firms with other structure of ownership. Firms in sensitive industry, with high profitability andlarge size firms have positive and significant relationship with the environmental informationdisclosure. Age of firms and leveragehave no significantly impact on environmental information disclosure.
Keywords - Environmental Information Disclosure, Owndership Structure, Thai Listed Firms