Paper Title :An Integrated Reporting System for Sustainable Value Creation of Thai-Listed Companies

Author :Phanthipa Srinammuang, Neungruthai Petcharat

Article Citation :Phanthipa Srinammuang ,Neungruthai Petcharat , (2018 ) " An Integrated Reporting System for Sustainable Value Creation of Thai-Listed Companies " , International Journal of Management and Applied Science (IJMAS) , pp. 32-37, Volume-4,Issue-1

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

Type : Research paper

Published : Volume-4,Issue-1

	|		PDF	|	Viewed - 61	|	Published on 2018-03-29