THE IMPACT OF SOCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON THE SUSTAINABILITY OF LISTED COMPANIES IN THE STOCK EXCHANGE OF THAILAND

Authors

  • Chuenkamol Sinbangwa
  • Titaporn Sincharoonsak ripatum University

Keywords:

Social Accounting Social Responsibility Organizational Sustainability

Abstract

Objective of the study was to study the Impact of social accounting and corporate social responsibility on the sustainability of listed companies in the Stock Exchange of Thailand. One hundred and ninety-two companies were selected from “the listed companies handbook” in the Stock Exchange of Thailand as samples. Questionnaires were used for data collecting. Descriptive statistic, frequency, mean, percentage and standard deviation, was used for data explanation while inferential statistic, Multiple regression analysis was used for hypothesis testing. The results show that social accounting and corporate social responsibility had a positive relationship with the sustainability of listed companies in the Stock Exchange of Thailand. Therefore, the listed companies in the Stock Exchange of Thailand may need to consider developing a process to operate a social responsibility accounting in order to foster their corporate image and reputation which, in turn effects organization sustainability.

References

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Published

2020-08-01

How to Cite

Sinbangwa, C. ., & Sincharoonsak, T. . (2020). THE IMPACT OF SOCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON THE SUSTAINABILITY OF LISTED COMPANIES IN THE STOCK EXCHANGE OF THAILAND. Journal of MCU Social Science Review, 6(1), 161–168. Retrieved from https://so03.tci-thaijo.org/index.php/jssr/article/view/245581