A study of Environmental Disclosures by Thai Listed Companies on Websites

DOI: 10.5176/2251-1997_AF14

Authors: Muttanachai Suttipun and Patricia Stanton

Abstract:

This study aims to investigate environmental disclosures on websites by companies in the Stock Exchange of Thailand (SET), and test for a possible relationship between the amount of disclosures and a variety of factors. Findings indicated that 88 percent of sampled Thai listed companies provided environmental information on their websites, and there was a relationship between the amount of disclosures and type of industry, ownership status, and audit firm.

Keywords: Environmental disclosures, Websites, The Stock Exchange of Thailand

LinkOut:    ScienceDirect