A Study of Sustainability Reporting Practices in Thailand. / Tulardilok, Tulaya.

2016.

Research output: ThesisDoctoral Thesis

In preparation

Abstract

In Thailand, the awareness of and response to CSR/sustainability issues, including social and environmental reporting (SER) practices, can be largely seen in the efforts made by multinational companies linked to their overseas operations, whereas those adopted by Thai local companies seem to be underdeveloped and not well established. In reviewing the existing literature, this is still unclear, as no up-to-date research study has successfully covered current SER practices based upon a truly voluntary basis in the Thai local company context. In addition, Thailand will join the ASEAN Economic Community (AEC) in 2015 which will transform ASEAN (Association of Southeast Asian Nations) into a region with free movement of goods, services and a free flow of capital.

To address the gap and contribute to the advancement of the existing literature, understanding the unique characteristics of Thai context can provide an insight into how the influence of external and internal factors has an impact towards the undertaking of social and environmental disclosure. Therefore, the main purpose of this PhD study is to seek to understand the motivations underpin SER practices in local Thai companies and answer the key research question: “Why do Thai organizations choose to initiate social and environmental reporting?”

The two specific research methods have been chosen to use for collecting the empirical data for this PhD research namely: content analysis and semi structured interviews. Prior to commencement of the main data collection, however, a pilot study was undertaken to clarify the proposed methods whether these might be appropriate and suitable to use in order to fulfil its research objectives. Moreover, a pilot study was carried out not only to gain experience of the data collection process, but also to get an idea of the aspects of social and environmental reporting in Thailand before commencing the main study.
Original languageEnglish
Supervisors/Advisors
Publication statusIn preparation - 2016

ID: 24728217