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Corporate social responsibility disclosuredchoices of report and its determinants: Empirical evidence from firms listed on the Stock Exchange of Thailand

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure. | Kasetsart Journal of Social Sciences 38 2017 156e162 Contents lists available at ScienceDirect Kasetsart Journal of Social Sciences journal homepage http www.elsevier.com locate kjss Corporate social responsibility disclosuredchoices of report and its determinants Empirical evidence from firms listed on the Stock Exchange of Thailand Suneerat Wuttichindanon Department of Accounting Faculty of Business Administration Kasetsart University Bangkok 10900 Thailand a r t i c l e i n f o a b s t r a c t Article history This research investigated the report choices used for corporate social responsibility CSR Received 19 February 2016 disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Received in revised form 18 April 2016 Thailand SET . Since 2014 firms listed on the SET have been required to disclose CSR in Accepted 11 July 2016 either an annual registration statement or a separate report called a sustainability report. It Available online 26 April 2017 was therefore noteworthy to examine the choices these firms chose in the first year of disclosure. The independent variables were hypothesized under three dimensionsdshar- Keywords eholder power government ownership corporate visibility firm size and age and corporate social responsibility economic performance profitability and leverage . The results revealed that government- report choice owned firms or large firms are more likely to prefer the sustainability report. In addition Thailand content analysis of CSR disclosure was conducted in three industries resources technol- ogy and industrial products. Nine CSR components with 43 indices were developed and used to score the disclosure of firms in the three industries. The three highest CSR disclosure items found were declaring concerns of human rights and equality having a policy of anti-corruption and generous giving. Moreover this study found a positive relationship between the number of CSR disclosure items and government ownership .