ความสัมพันธ์ระหว่างระยะเวลาการให้บริการของผู้ให้บริการรับรองกับคุณภาพการรับรองความยั่งยืน: กรณีบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

ภาณุวีร์   ไชยศรี; Surachai  Bubpha; Attapong  Teerakanon

Authors

ภาณุวีร์ ไชยศรี Bachelor of Accountancy Program, Faculty of Business Administration, College of Asian Scholars
Surachai Bubpha Bachelor of Accountancy Program, Faculty of Business Administration, College of Asian Scholars
Attapong Teerakanon Bachelor of Accountancy Program, Faculty of Business Administration, Rajamangala University of Technology Thanyaburi

Keywords:

Sustainability Assurance, Sustainability Assurance Tenure, Sustainability Assurance Quality, ESG, Listed Companies, Stock Exchange of Thailand

Abstract

Sustainability assurance plays an important role in enhancing the credibility of corporate sustainability disclosures. However, empirical evidence on the determinants of sustainability assurance quality (SAQ) remains limited, particularly in emerging markets. This study aimed to examine the relationship between sustainability assurance tenure (SA_Tenure) and sustainability assurance quality among companies listed on the Stock Exchange of Thailand. The sample consisted of 231 firm-year observations from companies that issued sustainability reports and obtained third-party assurance during the period of 2019–2024. Data were analyzed using a multiple regression model with industry and year fixed effects. SAQ was measured using a content analysis index based on prior literature. The results indicated that sustainability assurance provider tenure was positively associated with sustainability assurance quality; however, the relationship was not statistically significant (B = 0.109, p = 0.101). Firm size was found to have a significant positive relationship with SAQ (B = 1.165, p < 0.01). In contrast, assurance provided by Big 4 firms showed a significant negative association with SAQ (B = –2.381, p < 0.01). Meanwhile, financial performance (ROA) and reporting lag (Audit_Lag) were not significantly related to sustainability assurance quality.

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