The Level of Social Responsibility Disclosure for Thai Listed Companies Case Study: Resource Group

Abstract

     The purpose of this research was to study the level of social responsibility disclosure of the resource group of Thai listed companies in 2019. The study’s sample consisted of 56 companies. A checklist paper was used as a tool to collect data from the 2019 annual reports and the sustainability reports. The paper identified the evaluation topics in accordance with the sustainability of listed companies. The topics were divided into 3 dimensions, i.e. economy, environment, and social, classified by 19 categories. As for the evaluation of information disclosure, the CSRD index was selected and presented as the ratio of the total score of each company with the expected highest score. Data were analyzed by using descriptive statistics which included frequency and percentage.

     The result found that most or 27 companies of 56 resource companies disclosed their information at the high level (the range is 0.68–1.00), while 28 companies disclosed their information at the medium level, (the range is 0.34-0.67), and the other 1 company disclosed the information at the low level (the range is 0.00-0.33). Most disclosed is economic information at 71%; secondary is social information at 63%; and lastly environment information is disclosed at 47%.