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Pratan Tabtim. The relationship between sustainability in annual report (56-1 one report) disclosure and firm performance in Thailand-SET100. Master's Degree(Accounting). Thammasat University. Thammasat University Library. : Thammasat University, 2025.
The relationship between sustainability in annual report (56-1 one report) disclosure and firm performance in Thailand-SET100
ความสัมพันธ์ระหว่างการเปิดเผยข้อมูลความยั่งยืนในรายงาน 56-1 one report และผลการดำเนินงานของบริษัทจดทะเบียนในประเทศไทยดัชนี SET100
Name: Pratan Tabtim
keyword:
Sustainable development goals (SDGs)
Abstract:
The purpose of this study is to examine the relationship between SDGs adoption and firm performance, specifically return on equity (ROE) among listed companies in Thailands SET100 index. The analysis focuses on the period from 2021 to 2024, following the Thai SECs implementation of the mandatory 56-1 One Report, which emphasizes the disclosure of Driving business for sustainability. Seventeen SDGs are categorized into three independent variables aligned with the Triple Bottom Line theory: economic-related, social-related, and environmental-related dimensions. Firm size and leverage are included as control variables. The final sample consists of 417 firm-year observations, showing varying levels of SDGs engagement from no disclosure to full disclosure. The most frequently disclosed SDGs are Climate Action, Decent Work and Economic Growth, and Responsible Consumption and Production, while the least disclosed are Zero Hunger, Life Below Water and No Poverty. The result showed that social-related SDGs exhibit a statistically significant positive relationship with ROE at the 90% confidence interval.
Thammasat University. Thammasat University Library
Address:
BANGKOK
Email:
preserv@tu.ac.th
Role:
advisor
Created:
2025
Modified:
2025-12-12
Issued:
2025-12-12
วิทยานิพนธ์/Thesis
application/pdf
eng
DegreeName: Master of Accounting
Level: Master's Degree
Descipline: Accounting
Grantor: Thammasat University
©copyrights Thammasat University
RightsAccess:
ใช้เวลา
0.033051 วินาที
Pratan Tabtim
| Title | Contributor | Type |
|---|---|---|
| The relationship between sustainability in annual report (56-1 one report) disclosure and firm performance in Thailand-SET100
มหาวิทยาลัยธรรมศาสตร์ Pratan Tabtim | Juthamon sithipolvanichgul | วิทยานิพนธ์/Thesis |
Juthamon sithipolvanichgul
| Title | Creator | Type and Date Create |
|---|---|---|
| Enterprise risk management : case study PTT Exploration and Production Public Company Limited
มหาวิทยาลัยธรรมศาสตร์ Juthamon Sithipolvanichgul | Pathamaporn Magradee | วิทยานิพนธ์/Thesis |
| The relationship between board characteristic and capital structure evidence from the Stock Exchange of Thailand
มหาวิทยาลัยธรรมศาสตร์ Juthamon sithipolvanichgul | Chalisa Thakolwiroj | วิทยานิพนธ์/Thesis |
| The relationship between disclosure of risk factors and firm performance of listed companies on the Stock Exchange of Thailand
มหาวิทยาลัยธรรมศาสตร์ Juthamon Sithipolvanichgul | Thanakrit Teerawongsanan | วิทยานิพนธ์/Thesis |
| The relationship between sustainability in annual report (56-1 one report) disclosure and firm performance in Thailand-SET100
มหาวิทยาลัยธรรมศาสตร์ Juthamon sithipolvanichgul | Pratan Tabtim | วิทยานิพนธ์/Thesis |