RELATIONSHIP OF SUSTAINABLE DEVELOPMENT REPORTING AND FIRM VALUE OF LISTED COMPANIES IN STOCK EXCHANGE OF THAILAND

Abstract

          This research purpose to study 1) Content and quantity of sustainable development reports of listed companies. 2) Factors that influence the amount of sustainable development reporting data of companies listed on the Stock Exchange of Thailand and 3) Test the relationship of the quantity of sustainable development report data and the performance of listed companies in the Stock Exchange of Thailand. Through sustainable development reports and reports prepared based on GRI's international reporting framework in 2016. The statistics used for data analysis were frequency, percentage, mean standard deviation and multiple regression analysis.

          The results of the research showed that 1) There are 41 companies, representing 7.03 % of the total number of companies. Which reports on sustainability data, separate from the annual report 2) The amount of sustainability data has an average of 3,250 words per company. It is found that companies in the resource industry group has the highest reporting amount in the top 8 industry groups Sustainability Report 3) The topics with the highest amount of data reporting In the Sustainable Development Report, which is social, the factors that influence the amount of sustainability data reporting are the operational age. But there is no relationship between the amount of sustainability reporting and the business performance with statistical significance at the level of 0.05