A study of Environmental Disclosures by Thai listed Companies on Websites

Abstract

This study aims to investigate environmental disclosures on websites by companies in the Stock Exchange of Thailand (SET), and test for a possible relationship between the amount of disclosures and a variety of factors. Findings indicated that 88 percent of sampled Thai listed companies provided environmental information on their websites, and there was a relationship between the amount of disclosures and type of industry, ownership status, and audit firm.

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