Firms Characteristics and Environmental Disclosure: Case Study of the Listed Companies in the Stock Exchange of Thailand
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Abstract
The objectives of this paper are to identify the relationship between firm characteristics and the environmental disclosures of companies listed on the Stock Exchange of Thailand. There are 393 samples comprised of listed companies in the Stock Exchange of Thailand. Information has been gathered from their financial statements, annual reports, and the 56-1 Report Form.
The study results found that the factors related to environmental disclosure are firm size, financial leverage, auditor type, and industry groups. These factors were positively related to environmental disclosure. Moreover, the researchers found that the factor negatively related to environmental disclosure was ownership structure.
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The articles published in the journals are the authors' opinions, not the opinion of the editorial team or administrative staff. The articles published is copyright of the Journal of Business Administration and Accounting, Khon Kaen University.
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