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首页> 外文期刊>Kasetsart Journal of Social Sciences >Corporate social responsibility disclosure—choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand
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Corporate social responsibility disclosure—choices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand

机译：企业社会责任披露—报告选择和决定因素：来自泰国证券交易所上市公司的经验证据

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This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure. The independent variables were hypothesized under three dimensions—shareholder power (government ownership), corporate visibility (firm size and age), and economic performance (profitability and leverage). The results revealed that government-owned firms or large firms are more likely to prefer the sustainability report. In addition, content analysis of CSR disclosure was conducted in three industries: resources, technology and industrial products. Nine CSR components with 43 indices were developed and used to score the disclosure of firms in the three industries. The three highest CSR disclosure items found were declaring concerns of human rights and equality, having a policy of anti-corruption, and generous giving. Moreover, this study found a positive relationship between the number of CSR disclosure items and government ownership; however, neither firm age nor economic performance in the year before was related to the CSR disclosure. These research findings support the proposition of the stakeholder theory affirming that firms carry out CSR activities because of their stakeholders' influence, and regardless of economic performance. In Thailand, stakeholders' influence and corporate visibility are significant determinants of the CSR disclosure.
机译：这项研究调查了用于企业社会责任（CSR）披露的报告选择以及在泰国证券交易所（SET）上市的公司的CSR披露的决定因素。自2014年以来，SET上列出的公司被要求在年度注册声明或称为可持续性报告的单独报告中披露CSR。因此，值得一提的是研究这些公司在公开第一年的选择。根据以下三个维度对自变量进行了假设：股东权力（政府所有权），公司知名度（企业规模和年龄）以及经济绩效（盈利能力和杠杆）。结果显示，国有企业或大型企业更倾向于可持续发展报告。此外，还对资源，技术和工业产品三个行业的企业社会责任信息披露进行了内容分析。开发了九个具有43个指数的CSR组件，并用于对这三个行业的公司信息披露进行评分。发现的三个最高的企业社会责任披露项目是对人权和平等的关注，具有反腐败政策和慷慨捐赠。此外，本研究发现企业社会责任披露项目的数量与政府所有权之间存在正相关关系。但是，前一年的公司年龄和经济表现均与企业社会责任披露无关。这些研究结果支持利益相关者理论的主张，该观点肯定了企业进行企业社会责任活动是因为其利益相关者的影响力，而与经济表现无关。在泰国，利益相关者的影响力和公司知名度是企业社会责任披露的重要决定因素。

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