FACTORS INFLUENCING OF VOLUNTARY ENVIRONMENTAL DISCLOSURE BY LISTED COMPANIES IN THE STOCK EXCHANGE OF THAILAND

Abstract

This research article Its objectives are to study the internal factors of the company that affect the level of disclosure of environmental accounting data, financial aspects of companies listed on the stock exchange of Thailand. The research methodology is quantitative research from the population, which are companies listed on the stock exchange of Thailand from 6 industrial groups, namely agriculture and food. Consumer goods Industrial products real estate and construction of technology. The population is 343. Sample set to the companies listed on the stock exchange of Thailand must have qualifications total 288 persons. Data collection From the annual report And the data registration form the annual report and the annual registration statement form 56-1. The statistics used in hypothesis testing are Multiple Regression Analysis

          The result of the research shows that 1) Company age, real estate and construction group, resource group, technology group the statistical support was at level 0.01. Ownership structure, agricultural and food groups, consumer products groups, industrial groups receive statistically significant support at the level of 0.05. 2) Types of auditors industry standard ISO 14000 consumer goods industry group industrial product groups resource group technology group supporting statistically significant at the statistical significance of 0.01 and the age of the company ownership structure Industrial groups agriculture and food groups real estate and construction groups are supported with statistical significance at the statistical significance level of 0.05. 3) Company size ownership structure types of auditors ISO 14000 industry standards and industry groups in agriculture and food groups consumer products property and construction group resource group technology group received support statistically significant at the statistical significance level 0.01 and industrial products. The support was statistically significant at the significance level of 0.05.