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1.

The effect of sustainable report disclosure on investor confidence of energy group in Thai listed companies Pages 779-786 Right click to download the paper Download PDF

Authors: Thanai Sriersan, Nuttavong Poonpool, Utis Bhongchirawattana

DOI: 10.5267/j.uscm.2024.1.008

Keywords: Sustainable Report Disclosure, Investor Confidence, Energy Group

Abstract:
The research aims to examine the effect of sustainable report disclosure on investor confidence. The conceptual framework comprises 3 dimensions 30 indicators of the conceptual Global Reporting Standard (GRI). The data were collected from the annual report and sustainable report disclosure of energy groups in Thai Listed Companies from 46 companies between 2019 and 2021. The researchers used multiple regression statistics to test hypotheses. The result of the study is obviously seen that the more sustainable report disclosures are produced, the greater investor confidence has increased. With corporate governance score as a mediator variable to support investor confidence, an increase in the disclosure of sustainable report information can be attributed, in part, to factors including the size of the board of directors and the size of independent board of directors. In brief, this research contributes to corporate social responsibility through stakeholder theory, legitimacy theory and signally theory.
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Journal: USCM | Year: 2024 | Volume: 12 | Issue: 2 | Views: 875 | Reviews: 0

 

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