ความสัมพันธ์ระหว่างคุณลักษณะของประธานกรรมการบริหารและการเปิดเผยข้อมูลความยั่งยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
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บทคัดย่อ
งานวิจัยเรื่องนี้มีวัตถุประสงค์เพื่อศึกษาความสัมพันธ์ระหว่างคุณลักษณะของประธานกรรมการบริหารและการเปิดเผยข้อมูลความยั่งยืนของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ระหว่างปี พ.ศ. 2558 - 2560 จำนวนข้อมูลทั้งหมด 1,085 ตัวอย่าง ทำการวิเคราะห์ข้อมูลโดยใช้การวิเคราะห์ความถดถอยเชิงพหุ (Multiple Regression Analysis) ผลการศึกษาพบว่า ประธานกรรมการบริหารที่มีระดับการศึกษาปริญญาโท หรือมีหลักสูตรการศึกษาสาขาวิทยาศาสตร์และวิศวกรรมศาสตร์ หรือหลักสูตรการศึกษาสาขาธุรกิจ หรือมีประสบการณ์ทำงานเฉพาะด้านการผลิต วิศวกรรมและบัญชี จะส่งผลให้การเปิดเผยข้อมูลความยั่งยืนเพิ่มขึ้น แต่หากประธานกรรมการบริหารมีระดับการศึกษาปริญญาเอก หรือมีประสบการณ์ทำงานเฉพาะด้านกฎหมายและการเงิน จะส่งผลให้การเปิดเผยข้อมูลความยั่งยืนลดลง โดยบริษัทสามารถใช้ผลการวิจัยเป็นแนวทางในการสรรหาประธานกรรมการบริหารที่มีคุณลักษณะสอดคล้องต่อการรับรู้ความรับผิดชอบต่อสังคม เพื่อจะผลักดันให้องค์กรมีนโยบายในการเปิดเผยข้อมูลความยั่งยืน
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