Sustainability Communication Strategies in the Reports of Exemplary Thai Business Enterprises: A Systematic Content Analysis to Propose a Preliminary TSCS Conceptual Framework

Abstract

This study aimed to analyze the sustainability communication strategies in the reports of exemplary Thai business enterprises, and to synthesize a preliminary Thai Sustainability Communication Strategy Framework, or TSCS Framework. The study employed a qualitative research methodology, using theory-directed qualitative content analysis of sustainability reports and Form 56-1 One Reports for the year 2024 from 29 Thai companies. The sample was purposively selected from companies listed in the S&P Global Corporate Sustainability Assessment Top 1% and companies receiving SET Awards in the Sustainability Excellence category. The findings revealed that sustainability communication among exemplary Thai business enterprises shared four key components: disclosure based on international standards and credibility building; communication with multiple stakeholder groups through tailored messages and channels; the use of digital technologies and data systems as supporting communication infrastructure; and evidence-based communication grounded in operational outcomes. The study also found that message issues, supporting evidence, and the intensity of communication varied across industry contexts. The synthesis of these findings led to the proposal of the TSCS Framework, comprising four pillars: Strategic Disclosure & Assurance, Multi-Stakeholder Engagement, Digital-Integrated Communication, and Purpose-Driven Action & Storytelling. However, this framework should be understood as a conceptual proposal derived from publicly disclosed organizational documents, rather than an effectiveness-tested model based on stakeholders’ perceptions.