How to cite this paper
Sriersan, T., Poonpool, N & Bhongchirawattana, U. (2024). The effect of sustainable report disclosure on investor confidence of energy group in Thai listed companies.Uncertain Supply Chain Management, 12(2), 779-786.
Refrences
Akbas, H. E. (2016). The relationship between board characteristics and environmental disclosure: Evidence from Turkish listed companies. South East European Journal of Economics and Business (Online), 11(2), 7.
Al Amosh, H., & Khatib, S. F. (2022). Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence. Journal of Business and Socio-Economic Development, 2(1), 49-66.
Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate governance mechanisms and voluntary disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4).
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17, 187-216.
As' Ad, S. (2019). The role of investor protection moderation in the effect of corporate governance on earnings quality. Russian Journal of Agricultural and Socio-Economic Sciences, 86(2), 177-188.
Azmat, F., Jain, A., & Michaux, F. (2022). Strengthening impact integrity in investment decision-making for sustainable development. Sustainability Accounting, Management and Policy Journal, 13(1), 55-87.
Chancharat, N., Krishnamurti, C., & Tian, G. (2012). Board structure and survival of new economy IPO firms. Corporate Governance: an international review, 20(2), 144-163.
Charoenkijjarukorn. (2017). Corporate Governance Scores and Roles of Determinants in Firm Values of the Companies Listed in Thailand. MUT Journal of Business Administration, 14(1), 1-24.
Charoenkitthanalap, C. Y. a. S. (2019). Relationship of Financial Ratio to Stock Price Change of the Service Industrial Companies in Transportation and Logistics Sectors which are Thai listed Companies. The Journal of Social and Comunication Innovation, 7(2), 84-93.
Ching, H. Y., & Gerab, F. (2017). Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories. Social Responsibility Journal, 13(1), 95-110.
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173.
Dias, A., Lima Rodrigues, L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting, Business and Finance Journal, 11(2), 1-22.
Dierynck, B., & van Pelt, V. (2021). The sorting benefits of discretionary adjustment to performance-based pay. Management Accounting Research, 52, 100755.
Dimitrov, D. K., & Davey, H. (2011). Sustainable development: what it means to CFOs of New Zealand. Asian Review of Accounting, 19(1), 86-108.
Donlaya Chaiwong, T. A., Sathaya Thanjunpong. (2019). The Effect of Board of Directors toward Sustainable Report Disclosures of Thai Listed Companies. Sisaket Rajabhat University Journal, 13(3), 76-90.
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789.
Erin, O., Adegboye, A., & Bamigboye, O. A. (2021). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, 13(3), 680-707.
Fallah, M. A., & Mojarrad, F. (2018). Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran. Social Responsibility Journal, 15(2), 208-225.
Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750.
Fuzi, S. F. S., Halim, S. A. A., & Julizaerma, M. K. (2016). Board independence and firm performance. Procedia Economics and Finance, 37, 460-465.
García-Sánchez, I.-M., Aibar-Guzmán, B., & Aibar-Guzmán, C. (2022). What sustainability assurance services do institutional investors demand and what value do they give them? Sustainability Accounting, Management and Policy Journal, 13(1), 152-194.
Ghabayen, M. A., Mohamad, N. R., & Ahmad, N. (2016). Board characteristics and corporate social responsibility disclosure in the Jordanian banks. Corporate Board: role, duties and composition, 12(1), 84-99.
Ghouma, H., Ben-Nasr, H., & Yan, R. (2018). Corporate governance and cost of debt financing: Empirical evidence from Canada. The Quarterly Review of Economics and Finance, 67, 138-148.
Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10(4), 569-590.
Goldstein, M. A., Goyal, A., Lucey, B. M., & Muckley, C. B. (2015). The global preference for dividends in declining markets. Financial Review, 50(4), 575-609.
Guix, M., Bonilla-Priego, M. J., & Font, X. (2018). The process of sustainability reporting in international hotel groups: An analysis of stakeholder inclusiveness, materiality and responsiveness. Journal of Sustainable Tourism, 26(7), 1063-1084.
Habbash, M. (2016). Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia. Social Responsibility Journal, 12(4), 740-754.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate data analysis: Pearson new international edition. Essex: Pearson Education Limited, 1(2).
Hoffmann, A. O., & Post, T. (2016). How does investor confidence lead to trading? Linking investor return experiences, confidence, and investment beliefs. Journal of Behavioral and Experimental Finance, 12, 65-78.
Issa, A. (2017). The factors influencing corporate social responsibility disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(10), 1-19.
Jiang, J.-H., Zhu, L.-P., Li, X.-L., Xu, Y.-Y., & Zhu, B.-K. (2010). Surface modification of PE porous membranes based on the strong adhesion of polydopamine and covalent immobilization of heparin. Journal of Membrane Science, 364(1-2), 194-202.
Jonwall, R., Gupta, S., & Pahuja, S. (2022). A comparison of investment behavior, attitudes, and demographics of socially responsible and conventional investors in India. Social Responsibility Journal(ahead-of-print).
Khunkaew, R., Wichianrak, J., Suttipun, M., Boonthip, K., Chukaeo, T., Musik, T., & Musidang, W. (2021). the Relationship between Board Characteristics Corporate Governance Score (CG Score) and Accounting Conservatism of Listed Companies in the Market for Alternative Investment (MAI). University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 41(2), 127-147.
Mechelli, A., & Cimini, R. (2021). The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance, 25, 1241-1266.
Meier, C. (2018). Aggregate investor confidence in the stock market. Journal of Behavioral Finance, 19(4), 421-433.
Naseem, M. A., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research (JABR), 33(4), 801-810.
Ozoliņa, L., & Rosa, M. (2012). A review of energy efficiency policy and measures for industries in Latvia. Management of Environmental Quality: An International Journal, 23(5), 517-526.
Prabowo, M. A., Iswaningtyas, A., Syofyan, E., Idris, I., Mulazid, A. S., & Habbe, A. H. (2017). Board of directors and CSR disclosure in Indonesian banking industry: does education matter? International Journal of Trade and Global Markets, 10(4), 322-338.
Razak, S. E. A., & Mustapha, M. (2013). Corporate social responsibility disclosures and board structure: Evidence from Malaysia. Sains Humanika, 64(3).
Rely, G. (2022). The Effect of Aasen CG Scorecard on Company Value with Sustainability Report as an Intervening variables. Joel: Journal of Educational and Language Research, 1(10), 1365-1382.
Roach, C. P., & Slater, D. J. (2016). To make us truly human: humanities education and corporate social responsibility. Journal of Global Responsibility, 7(2), 181-195.
Searcy, C., & Buslovich, R. (2014). Corporate perspectives on the development and use of sustainability reports. Journal of business ethics, 121, 149-169.
Sharma, K., Ow-jariyapithak, D., Dasri, P., Van Brecht, D., & Sahakijpicharn, D. (2021). Impact of corporate governance on firm efficiency: A study of Thai Banking companies. International Journal of Multidisciplinary in Management and Tourism, 5(2), 66-86.
The Securities and Exchang Commission of Thailand. (2013). CG and Sustainable Business Development.Retrieved from https://www.sec.or.th/cgthailand/EN /Pages/Overview/ CGandSustainable BusinessDevelopment.aspx
Velte, P. (2019). The bidirectional relationship between ESG performance and earnings management–empirical evidence from Germany. Journal of Global Responsibility, 10(4), 322-338.
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692-712.
World Fedderation of Exchange.(2018). WFE ESG Guidance and Metrics Revised June 2018. Retrieved from https://www.world-exchanges.org/our-work/articles/wfe-esg-revised-metrics-june-2018
Wu, C.-M., & Hu, J.-L. (2019). Can CSR reduce stock price crash risk? Evidence from China's energy industry. Energy Policy, 128, 505-518.
Zhao, Y.-H. (2011). The study of effect of carbon tax on the international competitiveness of energy-intensive industries: an empirical analysis of OECD 21 countries, 1992-2008. Energy Procedia, 5, 1291-1302.
Al Amosh, H., & Khatib, S. F. (2022). Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence. Journal of Business and Socio-Economic Development, 2(1), 49-66.
Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate governance mechanisms and voluntary disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4).
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17, 187-216.
As' Ad, S. (2019). The role of investor protection moderation in the effect of corporate governance on earnings quality. Russian Journal of Agricultural and Socio-Economic Sciences, 86(2), 177-188.
Azmat, F., Jain, A., & Michaux, F. (2022). Strengthening impact integrity in investment decision-making for sustainable development. Sustainability Accounting, Management and Policy Journal, 13(1), 55-87.
Chancharat, N., Krishnamurti, C., & Tian, G. (2012). Board structure and survival of new economy IPO firms. Corporate Governance: an international review, 20(2), 144-163.
Charoenkijjarukorn. (2017). Corporate Governance Scores and Roles of Determinants in Firm Values of the Companies Listed in Thailand. MUT Journal of Business Administration, 14(1), 1-24.
Charoenkitthanalap, C. Y. a. S. (2019). Relationship of Financial Ratio to Stock Price Change of the Service Industrial Companies in Transportation and Logistics Sectors which are Thai listed Companies. The Journal of Social and Comunication Innovation, 7(2), 84-93.
Ching, H. Y., & Gerab, F. (2017). Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories. Social Responsibility Journal, 13(1), 95-110.
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173.
Dias, A., Lima Rodrigues, L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Australasian Accounting, Business and Finance Journal, 11(2), 1-22.
Dierynck, B., & van Pelt, V. (2021). The sorting benefits of discretionary adjustment to performance-based pay. Management Accounting Research, 52, 100755.
Dimitrov, D. K., & Davey, H. (2011). Sustainable development: what it means to CFOs of New Zealand. Asian Review of Accounting, 19(1), 86-108.
Donlaya Chaiwong, T. A., Sathaya Thanjunpong. (2019). The Effect of Board of Directors toward Sustainable Report Disclosures of Thai Listed Companies. Sisaket Rajabhat University Journal, 13(3), 76-90.
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789.
Erin, O., Adegboye, A., & Bamigboye, O. A. (2021). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, 13(3), 680-707.
Fallah, M. A., & Mojarrad, F. (2018). Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran. Social Responsibility Journal, 15(2), 208-225.
Fuente, J. A., García-Sanchez, I. M., & Lozano, M. B. (2017). The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information. Journal of Cleaner Production, 141, 737-750.
Fuzi, S. F. S., Halim, S. A. A., & Julizaerma, M. K. (2016). Board independence and firm performance. Procedia Economics and Finance, 37, 460-465.
García-Sánchez, I.-M., Aibar-Guzmán, B., & Aibar-Guzmán, C. (2022). What sustainability assurance services do institutional investors demand and what value do they give them? Sustainability Accounting, Management and Policy Journal, 13(1), 152-194.
Ghabayen, M. A., Mohamad, N. R., & Ahmad, N. (2016). Board characteristics and corporate social responsibility disclosure in the Jordanian banks. Corporate Board: role, duties and composition, 12(1), 84-99.
Ghouma, H., Ben-Nasr, H., & Yan, R. (2018). Corporate governance and cost of debt financing: Empirical evidence from Canada. The Quarterly Review of Economics and Finance, 67, 138-148.
Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10(4), 569-590.
Goldstein, M. A., Goyal, A., Lucey, B. M., & Muckley, C. B. (2015). The global preference for dividends in declining markets. Financial Review, 50(4), 575-609.
Guix, M., Bonilla-Priego, M. J., & Font, X. (2018). The process of sustainability reporting in international hotel groups: An analysis of stakeholder inclusiveness, materiality and responsiveness. Journal of Sustainable Tourism, 26(7), 1063-1084.
Habbash, M. (2016). Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia. Social Responsibility Journal, 12(4), 740-754.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate data analysis: Pearson new international edition. Essex: Pearson Education Limited, 1(2).
Hoffmann, A. O., & Post, T. (2016). How does investor confidence lead to trading? Linking investor return experiences, confidence, and investment beliefs. Journal of Behavioral and Experimental Finance, 12, 65-78.
Issa, A. (2017). The factors influencing corporate social responsibility disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(10), 1-19.
Jiang, J.-H., Zhu, L.-P., Li, X.-L., Xu, Y.-Y., & Zhu, B.-K. (2010). Surface modification of PE porous membranes based on the strong adhesion of polydopamine and covalent immobilization of heparin. Journal of Membrane Science, 364(1-2), 194-202.
Jonwall, R., Gupta, S., & Pahuja, S. (2022). A comparison of investment behavior, attitudes, and demographics of socially responsible and conventional investors in India. Social Responsibility Journal(ahead-of-print).
Khunkaew, R., Wichianrak, J., Suttipun, M., Boonthip, K., Chukaeo, T., Musik, T., & Musidang, W. (2021). the Relationship between Board Characteristics Corporate Governance Score (CG Score) and Accounting Conservatism of Listed Companies in the Market for Alternative Investment (MAI). University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 41(2), 127-147.
Mechelli, A., & Cimini, R. (2021). The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance, 25, 1241-1266.
Meier, C. (2018). Aggregate investor confidence in the stock market. Journal of Behavioral Finance, 19(4), 421-433.
Naseem, M. A., Rehman, R. U., Ikram, A., & Malik, F. (2017). Impact of board characteristics on corporate social responsibility disclosure. Journal of Applied Business Research (JABR), 33(4), 801-810.
Ozoliņa, L., & Rosa, M. (2012). A review of energy efficiency policy and measures for industries in Latvia. Management of Environmental Quality: An International Journal, 23(5), 517-526.
Prabowo, M. A., Iswaningtyas, A., Syofyan, E., Idris, I., Mulazid, A. S., & Habbe, A. H. (2017). Board of directors and CSR disclosure in Indonesian banking industry: does education matter? International Journal of Trade and Global Markets, 10(4), 322-338.
Razak, S. E. A., & Mustapha, M. (2013). Corporate social responsibility disclosures and board structure: Evidence from Malaysia. Sains Humanika, 64(3).
Rely, G. (2022). The Effect of Aasen CG Scorecard on Company Value with Sustainability Report as an Intervening variables. Joel: Journal of Educational and Language Research, 1(10), 1365-1382.
Roach, C. P., & Slater, D. J. (2016). To make us truly human: humanities education and corporate social responsibility. Journal of Global Responsibility, 7(2), 181-195.
Searcy, C., & Buslovich, R. (2014). Corporate perspectives on the development and use of sustainability reports. Journal of business ethics, 121, 149-169.
Sharma, K., Ow-jariyapithak, D., Dasri, P., Van Brecht, D., & Sahakijpicharn, D. (2021). Impact of corporate governance on firm efficiency: A study of Thai Banking companies. International Journal of Multidisciplinary in Management and Tourism, 5(2), 66-86.
The Securities and Exchang Commission of Thailand. (2013). CG and Sustainable Business Development.Retrieved from https://www.sec.or.th/cgthailand/EN /Pages/Overview/ CGandSustainable BusinessDevelopment.aspx
Velte, P. (2019). The bidirectional relationship between ESG performance and earnings management–empirical evidence from Germany. Journal of Global Responsibility, 10(4), 322-338.
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692-712.
World Fedderation of Exchange.(2018). WFE ESG Guidance and Metrics Revised June 2018. Retrieved from https://www.world-exchanges.org/our-work/articles/wfe-esg-revised-metrics-june-2018
Wu, C.-M., & Hu, J.-L. (2019). Can CSR reduce stock price crash risk? Evidence from China's energy industry. Energy Policy, 128, 505-518.
Zhao, Y.-H. (2011). The study of effect of carbon tax on the international competitiveness of energy-intensive industries: an empirical analysis of OECD 21 countries, 1992-2008. Energy Procedia, 5, 1291-1302.