Environmental accounting disclosure of the listed companies in the stock exchange of THAILAND
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The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry, consumer goods industry, industrial goods industry, real estate and construction industry, and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However, each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry, service industry, and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure, it was found that the entrepreneur’s five aspects such as the business operational period, paid paid-up registered capital, total assets, total liabilities, and total revenues were significantly related at the disclosed level of 0-3.
- Independent Study