This research aims to study the influences of sustainability management of environmental social and governance on sustainable corporate finance of the listed companies in the Stock Exchange of Thailand including 1) the listed companies which have been selected to continuously get the Thailand Sustainability Investment award all of 29 companies and 2) the listed companies which have been selected to discontinuously get the Thailand Sustainability Investment award all of 17 companies for 6 years from 2015 to 2018. This research is the mixed method research in both the Quantitative Research by using Descriptive Statistic Analysis Comparison of means Analysis Correlation Coefficient Analysis and Panel Data Regression Analysis with Hausman Test and the Qualitative Research by in-depth interview with 5 persons of the management of the Thailand Sustainability Investment awarded companies. The research results revealed that in continued Thailand Sustainability Investment awarded companies the sustainability management of Environmental has negatively statistically significantly influenced the sustainable corporate finance by making Debt to Assets (DAR) to decrease and positively statistically significantly influenced it by making Market Value (TBQ) Return on Equity (ROE) and Return on Assets (ROA) to increase. In discontinued Thailand Sustainability Investment awarded companies it found that the sustainability management of Social has negatively statistically significantly influenced sustainable finance by making Debt to Assets (DAR) to decrease and the sustainability management of governance has positively statistically significantly influenced sustainable corporate finance by making Market Value (TBQ) Return on Assets (ROA) and Return on Equity (ROE) to increase.

The study aims to develop the investment model for preparation for the new normal age. In-depth interviews and data collection 400 participants were obtained from a questionnaire which was reliable at 0.89. Descriptive statistics and inferential statistics were employed to analyze data e.g. Exploratory Factor Analysis (EFA). According to the interview the research findings revealed that the organization should encourage the employee in investment planning as well as having the notion of financial innovation. To do so diversification and up-to-date global knowledge attempt must be concerned. The results also presented that the respondents emphasized the financial innovation and creating factors of investment opportunity to prepare for the new normal age as none of the non-essential liability caused. Regarding organization procedures to develop the great aging society forming suitable elderly activities for the community was considered as providing widespread information as well as building different generations relationships. With these data genres of investment innovation not only were related to investment opportunity factors creation to the new normal aged but also related to organization procedures to develop the great aging society. Moreover investment opportunity factors creation to the new normal aged was associated with organization procedures to develop the great aging society. Using Empirical Variables Analysis (EVA) to prove the hypothesis in sum the findings showed that it was able to decrease factors related to empirical data from 20 to 9 factors. Nine (9) factors included (1) providing widespread information (2) being classified according to experiences status and readiness (3) having appropriate welfare (4) creating the project to support an obvious point (5) seeking for state measures (to support the project) (6) building different generations relationship (7) implementing new vacancy (8) considering available employment rate and welfare and (9) developing additional skills.

The purpose of this research the study of the potential of Suphanburi area for planting investment. In which the researcher has studied the soil data set that is different in each area of Suphanburi. That is quite diverse if divided by each district in Suphanburi province themselves from the basic information report in Suphanburi and the agricultural information of Suphanburi for the year 2017 when comparing with the soil set of Suphanburi it can be seen that the cultivation is quite comprehensive all. Although there are cultivated plants in Suphanburi farmers must consider the amount of water sufficient for cultivation. Topsoil maintenance in the case of repeated planting of crops in 1 year to obtain quality produce and prices. At times the agricultural market prices dropped. Farmers will have to modify the cultivation to meet the market demand. Or the cultivation of plants by considering the amount of water that is used in the cultivation as well.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.