Disclosure of the Company's Sustainability Report in the Stock Exchange of Thailand

Abstract

        This research aims to explore the disclosure of sustainability reports of 517 listed companies in the Stock Exchange of Thailand for Year 2022. The disclosure index uses a paper-based multiple choices assessment based on the Global Reporting Initiative Version 4.0 (GRI G4) and descriptive statistics are used for exploratory analysis. When analyzing 3 dimensions of sustainability: economy, society and environment. It was found that companies listed on the Stock Exchange of Thailand disclose information about sustainability reports with average of 41.10 points out of 88 points (46.70%). Companies in the manufacturing industry had an average overall score of 44.21, with the technology industry having the highest average of 53.10 and resource industry has the least average of 39.10. For non-manufacturing industries, the average overall score was 41.98, with the resources industry having the highest average of 46.00 and the real estate industry is the least average of 34.10. Unlike the manufacturing industry, it is evident that manufacturing industries are more likely to disclose sustainability reports than non-manufacturing industries.