Main Article Content
This research explores social and environmental disclosure in annual reports of listed companies in the resource industry on the Stock Exchange of Thailand in order to learn what social and environmental information was disclosed and whether companies used this channel to represent their social accountability. Content analysis was conducted. The topics studied consisted of environment; human resources; community involvement; products, services and customers; ethical issues; and accounting information. Findings reveal that the information disclosed was mainly about companies’ responsibilities and commitments towards their stakeholders.
In addition, companies informed what they plan to do for the society and environment. However, the companies did not disclose much about what they had done. At present, annual reports may not be the right communication tool for social accountability. The information disclosed is insufficient enough to fulfill social accountability mechanisms. Other sources such as sustainability reports provide more useful information.
ผลงานที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของมหาวิทยาลัยหอการค้าไทย ห้ามมิให้นำเนื้อหา ทัศนะ หรือข้อคิดเห็นใด ๆ ของผลงานไปทำซ้ำ ดัดแปลง หรือเผยแพร่ ไม่ว่าทั้งหมดหรือบางส่วนโดยไม่ได้รับอนุญาตเป็นลายลักษณ์อักษรจากมหาวิทยาลัยหอการค้าไทยก่อน
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