จำนวน Repository ( 3 )
ประสิทธิผลของบัญชีสิ่งแวดล้อมที่มีต่อคุณภาพของข้อมูลทางการเงินและความยั่งยืนขององค์กรของธุรกิจที่ได้รับ ISO 14001 ในประเทศไทย
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.
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.
Influencing to make decision to buy green label product
The objective of this study was to study about consumers’ knowledge to green label an opinion and an effect to buy green label product. The subjects of this study were choser from the people who care with environment and lived in Bangkok. The instruments were Questionnaire. The data collected was statistically analyzed by percentage mean T-test Independent One Way ANOVA Chi-Square Spearman Rank Order Correlation Coefficient and LSD (Fisher’s Least Significant Different) The findings of this study revealed that : 1. The populations were more female than male. The most populations were 16-25 and the second one were 26-35. The first education level was bachelor degree and the second one was diploma. For an occupation the first was office workers and the second was students. 2. Involving in using green label products. 2.1 Using green label products which solving pollution. (1) Using gasohol. (2) Using non-mercury dry cells and paint. (3) Using non-CFC spray. (4) Using non-CFC refrigerator. 2.2 Using pr oducts which were not destroy water and economy. (1) Using non-phosphate detergent. (2) Using economic sanitary ware. (3) Using economic tap. (4) Using non washing Clothes. 2.3 Using products which reduce rubbish. (1) Using solar disintegrate bags. (2) Using refill products. (3) Using recycle plastic. 2.4 Using reduce destroying forest. (1) Using recycle tissue or paper. (2) Using recycle packages. 2.5 Using non-toxic products. (1) Using Non-toxic plants. (2) Using herbal products. (3) Using bio-fertilizer. 2.6 Using eco-energy. (1) Using eco-light bulb. (2) Using eco-refrigerator. (3) Using eco-air conditioner. (4) Using eco-electric fan. (5) Using eco-electric no. 5. 3. The population’ opinion about green label products’ mean was good. 4. The acknowledging about green label products revealed that the information media hadn’t enough. The first media which gave data the most was TV . The second was internet and newspaper. They wanted the government to fight more. The data which was important was telling about qualification and usefulness of the products and presented more about the products. For the contributing in the project or informing to someone revealed that they kindly to join the project. The populations’ understanding in green label products was moderate. The reason to buy the products was to protect environment and believe in quality and good for health. They wanted the government to pass the environmental law. 5. Hypothesis 5.1 The different sex and age had non-different opinion. 5.2 The different education had different opinion. The Graduate degree population had more knowledge in green label products more than the lower degree. 5.3 The different career had different opinion. The civil servant and the state enterprise employee and more knowledge in green label products more than the others. 5.4 The different type of media had non-different opinion. 5.5 The different type of media had an effect to buy the products. 5.6 The green products’ knowledge hadn’t an effect to buy the products. 5.7 The green label products’ knowledge hadn’t relate to the type of media.