FACTORS EFFECTING CORPORATE SOCIAL REPONSIBILITY DISCLOSURE: EVIDENCE FROM THE STOCK EXCHANGE OF THAILAND

Abstract

          The Objective of this research To study the factors that affect the disclosure of corporate social responsibility And the overall and annual business value of companies listed on the Stock Exchange of Thailand. Is a quantitative research with population which is a company listed on the Stock Exchange of Thailand from 8 industrial groups, population of 570 companies, sample group Requires the listed companies in the Stock Exchange of Thailand must have qualifications total of 236 companies have collected data from the annual report (Form 56-1) since 2016-2018 for all 3 years using statistical software packages Analyze the data, basic statistics, general data such as mean, standard deviation, percentage, statistics used in hypothesis testing, including multiple regression analysis. The results of the research revealed that 1) the size of the company Affect the disclosure of social responsibility, economic, social and environmental Which has Significantly at the level of 0.01. The total debt to total assets ratio Affecting the disclosure of corporate social responsibility information, economic Significantly at the level of 0.05 level. 2) The size of the company Affect the business value, internal view Regarding the return-to-equity ratio Which has Significantly at the level of 0.05. The total debt to total assets ratio Affect the business value, internal view Regarding the return - to - equity ratio Which has Significantly at the level of 0.01. 3) the disclosure of corporate social responsibility in the economy affects business value, external views, profit margins per share received Significantly at the level of 0.05.