Corporate environmental disclosures: a longitudinal study of Thai disclosures

Title: Corporate environmental disclosures: a longitudinal study of Thai disclosures
Creator: Suttipun, Muttanachai; Stanton, Patricia
Relation: Global Business & Economics Anthology Vol. 1, Issue March, p. 30-40
Relation: http://www.besiweb.com/besi/here/test/
Publisher: Business & Economics Society International
Resource Type: journal article
Date: 2012
Description: This study investigated environmental disclosures in annual reports of listed companies in the Stock Exchange of Thailand (SET). A sample of 7 companies was drawn over the decade of 1997-2007. Using content analysis to measure environmental disclosures in annual reports issued by the sampled companies, the findings show that the numbers of companies making voluntary disclosures and the quantity of disclosures increased over the study period. The provision of environmental disclosures differed significantly between large and small companies as well as between high and low environmentally sensitive companies. A positive relationship between time and size of company with the levels of environmental disclosures in Thai corporate annual reports was also found.
Subject: corporate environmental disclosures; longitudinal study; Thailand
Identifier: http://hdl.handle.net/1959.13/1308089
Identifier: uon:21611
Identifier: ISSN:1553-1392
Language: eng
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