The First Steps towards Integrated Reporting in Thailand

This study aimed to investigate the extent and level of integrated reporting in annual reports of companies in the Stock Exchange of Thailand between 2012 and 2015, test for differences in the level of integrated reporting during the period being studied, and examine the relationship between corporate governance and the level of integrated reporting. By simple random sampling, 150 firms were selected as the sample. Content analysis was used to quantify the integrated reporting. The results found that the companies provided 603.59 words of integrated reporting. Within the six categories of capital falling within the scope of integrated reporting, intellectual capital reporting was the most commonly reported category, while environmental capital reporting was the least commonly reported category. There were significantly increased levels of integrated reporting between 2012 and 2015. There were significant positive relationships between institution-owned firms, board size, companies given CSR awards and the level of integrated reporting.

کلیدواژه ها:

Integrated reporting ، corporate governance ، the Stock Exchange of Thailand