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首页> 外文期刊>International Journal of Business and Management >The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand
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The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand

机译：网站和年度报告中公司环境披露的差异：以泰国上市公司为例

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This study investigates the corporate environmental disclosure practices of companies on the Stock Exchange of Thailand in annual reports and websites. Content analysis by word count is used to determine the amount of disclosures on 50 sampled websites and annual reports. Statistical analysis (descriptive, paired samples T-tests, and independent samples T-tests), is employed to analyse the differences between environmental disclosures measured by word count in annual reports and on websites. Initial findings indicated that 96 percent of the sampled Thai listed companies provided environmental disclosures in their annual reports and 88 percent on websites. Companies providing the most words of environmental information were in the resources business group in both media; the smallest word counts were in the services business group on websites, but in the technology business group in annual reports. Commonly environmental disclosures were found in the corporate social responsibility section of the websites but in the corporate governance section of the annual reports. The three most common themes were environmental spending and activity, waste management, and environmental policy in both annual reports and websites. Statistically significant differences were found between high and low profile companies as well as government and private companies. However, this study could not find different amount of environmental disclosures made in annual report and on websites. The study has implications in enhancing the understanding the differences between disclosures in annual reports and on websites particularly in developing countries. The usual limitations associated with sampling, and content analysis apply. Disclosure quality was not considered.
机译：本研究在年度报告和网站中调查了泰国证券交易所公司环境披露的做法。按字数进行内容分析可用于确定在50个样本网站和年度报告中的披露量。统计分析（描述性，成对样本T检验和独立样本T检验）用于分析年度报告和网站上通过字数统计的环境披露之间的差异。初步调查结果显示，有96％的泰国样本上市公司在其年度报告中提供了环境披露，而88％的公司在网站上进行了披露。两种媒体中提供最多环境信息的公司都属于资源业务部门。字数最少的是网站上的服务业务组，但在年度报告中是技术业务组。通常在网站的“企业社会责任”部分中找到环境披露，但在年度报告的“公司治理”部分中发现。年度报告和网站中最常见的三个主题是环境支出和活动，废物管理和环境政策。在高知名度公司和低知名度公司以及政府和私人公司之间发现了统计学上的显着差异。但是，该研究无法在年度报告和网站上找到不同数量的环境披露信息。这项研究的意义在于增进对年度报告和网站上披露之间差异的理解，特别是在发展中国家。与采样和内容分析相关的通常限制适用。没有考虑披露质量。

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