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THE INFLUENCE OF NON-FINANCIAL, FINANCIAL AND CORPORATE GOVERNANCE FACTORS ON THE PRACTICE OF GLOBAL REPORTING INITIALTIVE (GRI) ENVIRONMENTAL DISCLOSURE |
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| รหัสดีโอไอ | |
| Creator | Benazir Mohamed Rafeek |
| Title | THE INFLUENCE OF NON-FINANCIAL, FINANCIAL AND CORPORATE GOVERNANCE FACTORS ON THE PRACTICE OF GLOBAL REPORTING INITIALTIVE (GRI) ENVIRONMENTAL DISCLOSURE |
| Contributor | Prawat Benyasrisawat |
| Publisher | Southeast Bangkok College |
| Publication Year | 2564 |
| Journal Title | วารสารวิชาการเซาธ์อีสท์บางกอก(สาขามนุษยศาสตร์และสังคมศาสตร์) |
| Journal Vol. | 7 |
| Journal No. | 1 |
| Page no. | 68 - 86 |
| Keyword | Non-financial factors, Corporate governance, Global Reporting Initiative |
| URL Website | https://so05.tci-thaijo.org/index.php/SB_Journal/index |
| Website title | วารสารวิชาการเซาธ์อีสท์บางกอก(สาขามนุษยศาสตร์และสังคมศาสตร์) |
| ISSN | 26976595 |
| Abstract | Evidence from research conducted on corporate accounting indicates that the interaction of environmental factors influences disclosure practices companies in the developed countries consider noncompliance with sustainability reporting standards as an important source of risk to their reputations with stakeholders. The study aims to examine financial, non-financial, and corporate governance factors that influence the extent of GRI sustainability reporting. The sample is 61 companies that are publicly listed under the Thailand stock exchange (set trade). This study uses secondary data from the annual reports and sustainability reports 2016-2019. The result shows that non-financial factors, economic performance, Audit quality, and liquidity have a positive and significant association with GRI environmental disclosure in Thailand listed companies. While the financial leverage, company size, growth opportunity, and profitability have no and negative impact on GRI environmental disclosure. Furthermore, the study concludes that the environmental concern companies in Thailand disclose more information. |
