จำนวน Repository ( 116 )

การเปิดเผยข้อมูลด้านสิ่งแวดล้อม และสังคมของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
การเปิดเผยข้อมูลด้านสิ่งแวดล้อม และสังคมของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

This research aimed to study environmental and social disclosure levels the relationship between performance and environmental and social disclosures and the comparison of the performance and environmental and social disclosures of industrial product companies and the resource industry group listed on the Stock Exchange of Thailand. The secondary data was collected from financial statements annual reports and the data entry forms (Form 56-1) from 2015 to 2019 of the total of 130 companies. Descriptive statistics were used for the analysis namely mean and standard deviation. Inferential statistics such as correlation analysis and multiple regression analysis were also used. The research results showed that there was a Statistically significant correlation between the performance and the environmental and social disclosures of the companies in the industrial product group including reusing aspects environmental monitoring aspects and environmental law aspects and the return on equity (ROE) debt ratio (DR) and stakeholder equity (SE) at the levels of 0.01 and 0.05. In the resource industry group there was a statistically significant correlation between environmental and social disclosures namely recycling aspect with return on equity (ROE) debt ratio (DR) and income at the levels of 0.01 and 0.05.

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คุณภาพกำไรของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับคัดเลือกให้อยู่ในดัชนีความยั่งยืน “SET THSI INDEX”
คุณภาพกำไรของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยที่ได้รับคัดเลือกให้อยู่ในดัชนีความยั่งยืน “SET THSI INDEX”

This research aimed to study earning quality sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements annual reports sustainability report and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect human rights aspect and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.

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ระดับการเปิดเผยข้อมูลสิ่งแวดล้อมและการกำกับดูแลกิจการที่ดีที่มีผลต่อผลการดำเนินงานของธุรกิจของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
ระดับการเปิดเผยข้อมูลสิ่งแวดล้อมและการกำกับดูแลกิจการที่ดีที่มีผลต่อผลการดำเนินงานของธุรกิจของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

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.

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แนวทางจัดการศึกษาเชิงบูรณาการการเรียนรู้กับการทำงาน (WiL) สำหรับภาคอุตสาหกรรมการท่องเที่ยว
แนวทางจัดการศึกษาเชิงบูรณาการการเรียนรู้กับการทำงาน (WiL) สำหรับภาคอุตสาหกรรมการท่องเที่ยว

The purposes of this research were to study the education model and express the guidelines of education management of work-integrated learning (WiL) for tourism industry model. The research method was used by quantitative approach and qualitative approach by studying relevant approaches and theories including the synthesis of documents and researches. Data were collected by questionnaires in-depth interview and group discussion with target persons who are from academic institution business sectors and organization profession of tourism industry. The research findings showed as follows. First the highest level of learners’ work experience benefits and challenge of work-integrated learning (WiL) is to prepare the learners for work in the future. Secondly the key success factor of education management of work-integrated learning for tourism industry is to establish in education cooperation among academic institution business sectors and organization profession of tourism industry. In the part of the essence of educational cooperation is to develop the curriculum program together by providing the opportunity for learners to practice and work in business sectors in accordance with the authentic learning method and the authentic assessment as well. Moreover there should be sharing the experiential learning among instructors learners and experts from business sectors and organization profession of tourism industry to develop the appropriate and modern education management of work-integrated learning (WiL) for tourism industry model.

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มาตรฐาน ISO 22301: ปัจจัยสู่ความสำเร็จ
มาตรฐาน ISO 22301: ปัจจัยสู่ความสำเร็จ

From the past many organizations have been severe impacted to their business continuity from unexpected disruptions or disasters. Disruptions to the business can result in company damage and failure. Therefore it is necessity for all organizations to establish and to apply a business continuity management (BCM) system based on ISO 22301 appropriate to its needs. It has been developed to protect against the likelihood of occurrence and recover from major incidents resume critical business activities and speed up the return to normal operations. This article is aim to study on the academic documents relevant literatures and to combine its knowledge about ISO 22301 with full explanation of BCM concept. Under the framework of ISO 22301 the process will be driven effectively to the success by 3 key factors starting from the executive management’s encouragement with its own set of goal in gearing forward to the BCM system. With full knowledge and clear understanding the BCM team will play a major role to ensure that a crisis management framework is consistent with best practice. All levels of staff members are fully aware of their role within the system and able to implement successfully with full co-operations and the opportunity to continuously improve company business culture. Lastly a recognized benchmark of good practice in BCM operation by one organization in Thailand has been mentioned as an example herewith. It goes without any doubts that it will be useful for other organizations those who like to follow and apply into good practice in accordance with the ISO 22301 effectively.

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