The Relationship between Sustainable Development Report and Corporate Image 0f Thai Listed Companies

Abstract

The research aimed examine the relationship between sustainable development report and corporate image of Thai listed Companies. The questionnaires were used as the tool for collecting data from 123 accounting executives from the listed companies. The statistics techniques used for the analysis of the collected data were multiple correlation analysis, simple regression analysis and multiple regression analysis. The results indicated that sustainable development reports on human rights have had a positive relationship and a positive effect towards the corporate images on reputation and believe and acceptance in general. And the sustainable development reports on community involvement and development have had a positive relationship and a positive effect towards the corporate images on reputation, believe and acceptance and trustworthiness and faith. Therefore, the accounting executives of the companies listed on the Stock Exchange of Thailand would have better apply the information from this study to planning policies and guidelines of the sustainable development reports as well as disseminating the reports to the stakeholders and the public in order that they will have a new format of the reports which reveal both facts of financial statements reflecting the business profits and the performances showing responsibilities for environments and societies.