Relationship between a Firm's Characteristics and Environmental Disclosures of Listed Companies in SETlOO Index
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Abstract
This research is a study of the relationship between a firm's characteristics and the score of environmental disclosures. The score of environmental disclosures refers to the Global Reporting Initiative's (GRI) standard disclosure, which is set by the GRI. Using a sample of 100 listed companies listing securities on SET100 index as of December 31, 2010, the environmental information disclosures were collected from the 2010 annual report of each company. The results showed that there is a significant positive relationship between a firm's size, represented by total assets, and the score of environmental disclosures. However neither return on equity (ROE) nor age of a
firm relates to the score of environmental disclosures. Furthermore, the results found that the average score was 3.88 points from a total of six points. Twenty-three companies received six points, which was the highest possible, and three companies got zero points, the lowest possible. The governance policies criteria were the most highly disclosed (92 companies) and the quantitative environmental performance indicators criteria was the least disclosed (34 companies).
Article Details
ลิขสิทธิ์ของบทความ
ผลงานที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของมหาวิทยาลัยหอการค้าไทย ห้ามมิให้นำเนื้อหา ทัศนะ หรือข้อคิดเห็นใด ๆ ของผลงานไปทำซ้ำ ดัดแปลง หรือเผยแพร่ ไม่ว่าทั้งหมดหรือบางส่วนโดยไม่ได้รับอนุญาตเป็นลายลักษณ์อักษรจากมหาวิทยาลัยหอการค้าไทยก่อน
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