Relationship of the sustainability report to the stock price before and during the Covid-19 epidemic situation in the transport and logistics business listed companies on the Stock Exchange of Thailand

Abstract

The purpose of this research study was to study the relationship of sustainability reports with stock prices Before and during the Coronavirus Disease 2019 situation in the transport and logistics business category listed on the Stock Exchange of Thailand by collecting empirical data from financial statements, Form 56-1, annual reports, and sustainability reports of 16 companies in the transport and logistics sector from 2016-2020 for the past 5 years, a total of 80 data groups. Data were analyzed and processed using descriptive and inferential statistics including mean, standard deviation, Pearson correlation analysis, and multiple regression analysis. The results showed that before the covid situation The Environmental Sustainability Report (EN_VM) and Operating Earnings to Total Assets Ratio (OI_TA) are variables that affect stock prices. and during the COVID-19 situation Economic Sustainability Report (EO_NM), Social Sustainability Report (SO_C), Environmental Sustainability Report (EN_VM), Total Assets to Equity Ratio (TA_EQ), Current Assets to Total Asset Ratio (CA_TA), and Business Size ( LSIZE) Affects Share Price (SP)