Download This PaperDeterminates of Environmental Reporting in Corporate Annual Reports of the Stock Exchange of Thailand (Set)
19 Pages Posted: 21 Jun 2011
Date Written: June 19, 2011
Abstract
This study investigates environmental information provided in annual reports of Thai listed companies. Findings indicate that there are 62 companies (83%) providing environmental information in annual reports. Those companies with the largest environmental disclosures are in resource industry, while the lowest disclosures are made in agricultural and food industries. The most famous locations of environmental information in annual reports are revealed in corporate governance. The other form of popular disclosure is by photographs. The main themes of disclosures are environmental policy, environmental activities, and waste management. There is a positive relationship between amounts of environmental disclosures and size of company.
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