The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.

The purposes of the study were to investigate 1) the opinions towards internal organizational factors affecting organizational commitment of DENSO Tool & Die (Thailand) Co. Ltd. employees 2) the organizational commitment and 3) the influence of factors affecting the performance of DENSO Tool & Die (Thailand) Co. Ltd. Employees. The data were collected from the employees through a questionnaire used as the research tool on organizational factors affecting organizational commitment and analyzed through parameter value percentage mean score (μ) standard deviation (σ) Spearman rank Correlation Coefficient or Spearmans rho and stepwise regression. The findings revealed that the internal factors affecting the commitment of the employees working at DENSO Tool & Die (Thailand) Co. Ltd. were positively related at the .01 statistical significance.

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.

The purposes of this research were to investigate the perception on activity maneuver and supporting factors regarding employees participation in Corporate Social Responsibility (CSR). The sample consisted of 250 employees of Prachin Buri Industrial Estate 304 Prachin Buri Province. The research results are as follows. The employees’ perception on activity maneuver information in CSR in the overall was at the highest level (= 4.62 S.D. = 0.44). The overall perception on the information had a statistically significant positive relationship with employees’ participation at the .01 level (r = .347). When considering each aspect the perception on activity information positively correlated with participation in CSR activities at the .01 level of significance (r = .295). The results of the appropriate model analysis used to forecast the employees’ perception on CSR activity indicated that the perception of policy information had a p-value of .012 meaning that the policy factor could predict the employees’ information perception at 0.05 statistical significance with a tolerance of .704 the VIF was 1.420. As for the planning aspect the tolerance value was .617 with the VIF value of 1.621 and the activity guideline aspect had its tolerance value of .532 with the VIF value of 1.881. This means that the perception regarding policy planning and guideline aspects was not beyond the Multicollinearity variables because their tolerance values were not lower than .2 and VIF did not exceed 10. Also the results of the regression coefficient analysis of factors affecting the information perception on CSR activities in the form of raw scores (B) were .298 .168 and .209 indicating that the variables predicting the perceived social responsibility included policy (X1) planning (X2) and activity guidelines (X3) and the three variables can together predict the level of awareness of CSR activities. These three factors could jointly predict the information perception on CRS at 11 percent. Factors promoting the employee participation on social responsibility were generally at a moderate level ( = 2.94 S.D. = 1.22) and there was a statistically significant positive correlation with employee participation at the .01 level (r = .855). When looking at each aspect it was found that factors promoting the employee participation in training and activities were positively related to the social responsibility aspect statistically significant at .01 (r = .773) and (r = .841). The results of the analysis of the appropriate models used to predict the factors contributing to employee participation showed that employees’ activity and training participation had the positive influence on CSR activities with p-value of .000 and .001 which was less than 0.05 indicating that their attendance could predict promoting factors of the employee participation statistically significant at the .05 level. This means activity and training participation factors could contribute to the promotion of employee participation statistically significant at the .05 level. While the training had a tolerance value of .225 the VIF value of 4.450 the activity participation had a tolerance value of .259 the VIF value of 3.858. As for being a group member the tolerance ship was .193 with the VIF value of 5.185 showing that participating in training and membership did not go beyond the Multicollinearity due to the tolerance value of not less than 2 and VIF value of not more than 10. The result of the regression coefficient analysis of factors affecting the level of factors contributing to employee participation on CSR operations were .157 .391 and .028 showing that the predicting variables of the employee participation promotion were training (X4) and participation (X5) and group membership (X6). The three variables could predict the level of factors contributing to employees participation on CRS at 72.70%

Today it found out that many organizations in Thailand did not pay attention in the importance of doing CSR activities due to those activities are in need of budget requirement. In other word it increases the company burden while the society will be the only party who receive the benefits. There is increasing pressure to dress up CSR as a business discipline and to deliver business results. Such philanthropic activities like donating money to local charities will be mainly carried out in broad spectrum without any demand from society at all. As a result it comes the concept of Creating Shared Value (CSV) which is widely accepted ideal of pursuing “shared value” by creating CSR activities with business value in ways that also create value for society sustainability. The objectives of this article is to study about CSV in details from various sources of academic documents while to review all relevant literatures in order to easily understand the concept of CSV. It combines all kind of knowledge about CSV with explanations in many point of views with comparison and the differences between CSR and CSV for proper understanding. Our article comes with the active engagement of the company leader in CSV initiatives into general practice by integrating CSV with their business vision and strategies including to align with the company’ s purpose and values. A properly implemented CSV concept can bring along a variety of competitive advantages by their resources as well as internal expertise to enhance employees efficiency creativity and reinforcement their employees potential to become the powerful tool in creating innovative business model in order to benefit to society improvement. In related to the above mentioned useful experience from CSV activity operating by one of Thai company has been shared with guidance for other companies those like to develop and across in the business model successfully.