Paper Title
Corporate Social Responsibility, Environment Accounting and Competitive Advantage in Industrial Factory in Thailand
Abstract
The purpose of this study was to examine relationships between corporate social responsibility, environment
accounting and competitive advantage in industrial factory in Rayong province, Thailand. Concurrently, this paper examine
mediation effects ofenvironment accounting from corporate social responsibility to competitive advantage. This study was a
quantitative research. Data were collected from questionnaire from 359executives and account managers and analysis was
conducted using structural equation modelling (SEM) in SPSS AMOS. The analysis found thatcorporate social responsibility
had a significant positive effect on firm performance as measured by balance scorecard but was not found the effect on
reporting of environment accounting. Moreover, empirical result is that no relationships was found for reporting of
environment accounting and firm performance. Reporting of environment accounting was not mediation effect of corporate
social responsibility on firm performance.
Keywords - Corporate Social Responsibility, Environment Accounting, Competitive Advantage