Mailto Us
 
 
 


SCImago Journal & Country Rank
 
 
free counters
 
 
You are in :: Current-Issue
Journal of Business & Retail Management Research
Vol-12, Issue 1, July 2018
ISSN 1751-8202 (Print) ISSN 2056-6271 (Online)
www.jbrmr.com

Corporate social responsibility and firm performance in Thailand
Chutimant Boonnual Faculty of Business Administration Rajamangala University of Technology Thanyaburi, Thailand Wanchai Prasertsri Faculty of Business Administration Rajamangala University of Technology Thanyaburi, Thailand Panarat Panmanee School of Business, University of the Thai Chamber of Commerce, Thailand


KEY WORDS

Corporate social responsibility, corporate governance, Thailand, public firms

ABSTRACT

        The purpose of this study was to investigate relationships between corporate social responsibility disclosure and firm performance in publicly-listed firms in Thailand using a stakeholder theory, proposed by R. Edward Freeman (1984). The theory identifies stakeholders in six groups: shareholders, customers, employees, suppliers, the local community and the natural environment. Data were collected based on the content analysis from annual reports published by the 394 companies in the Stock Exchange of Thailand 2014. Multiple regression analysis was used to identify the relationship between CSR and firm performance. The study found that all six group dimensions of CSR disclosure are positively related to return on assets (ROA), particularly disclosure in dimensions such as investors and customers. This study furthers understanding of CSR disclosure and its consequences.

 

DOI: https://doi.org/10.24052/JBRMR/V12IS01/CSRAFPIT




Full Text : PDF


This work is licensed under a Creative Commons Attribution 3.0 unported (CC BY 3.0)

 
 
 
Copyright © 2018 JBRMR. All Rights Reserved.

Developed by Spondan Trade Link.