THE EFFECT OF CORPORATE CHARACTERISTIC ON SOCIAL AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM MAI LISTED FIRMS IN THAILAND

Abstract

The main purpose of this research is to examine the impacts of corporate characteristic
on social and environmental disclosure. The database is drawing form the Stock Exchange
of Thailand (SET) on its website. This database shows that there are 79 MAI Listed
in Thailand which can be the sample and population. Ordinary Least Squares (OLS)
regression is used for data analysis. The results indicated that, the greater in firm size
and firm age, the more positive relationship it has on social and environmental disclosure.
Moreover, the results of ANOVA analysis indicated that differences in audit firm cause
difference in social and environmental disclosure