The research objectives were to study the correlation between the social information disclosure and the performance and the impact of corporate governance on the correlation between the social information disclosure and the performance of companies listed on The Stock Exchange of Thailand SET100 group. The information was collected from the notes to the financial statements annual registration statements (Form 56-1) and annual reports from 2016 to 2020 of 68 companies. Data were analyzed by using descriptive statistics such as mean standard deviation percentage and inferences statistics include Multiple Regression Analysis. The study results found that the social information disclosure on consumer responsibility is in line with Return on Equity (ROE). The disclosure on innovation and innovation dissemination from social responsibility practices correlates in the negative direction to Return on Equity (ROE). In addition the disclosure on anti-corruption was inversely related to Return on Assets (ROA). On the impact of corporate governance on the size of the Board of Directors and the shareholding proportion of the major shareholders there is a negative correlation between social information disclosure on anti-corruption and Rate of Return on Assets (ROA). There is a negative correlation between the proportion of independent directors and social information disclosure on innovation and innovation dissemination from social responsibility practices and Return on Assets (ROA). There is a positive correlation between the percentage of shares held by management and directors and social information disclosure on coporate governance and environmental management and Return on Assets (ROA). There is a negative correlation between the percentage of shares held by management and directors & the position merging of Managing Director and Chairman of the Board and social information disclosure on human right records and Return on Assets (ROA). There is a positive correlation between the merging of the Managing Director & Chairman of the Board and social information disclosure on consumer responsibility and Return on Assets (ROA). There is a positive correlation between size of the board of directors & the shareholding proportion of the major shareholders and social information disclosure on human right records and Rate of Return on Equity (ROE). There is a positive correlation between size of the board of directors the proportion of independent directors shareholding percentage of major shareholders and the position merging of Managing Director and Chairman of the Board and social information disclosure on consumer responsibility and Rate of Return on Equity (ROE). There is a negative correlation between size of the board of directors the proportion of independent directors and the shareholding proportion of the major shareholders and social information disclosure on innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a negative correlation between shareholding proportion of executives & directors and social information disclosure on human right records and innovation and innovation dissemination from social responsibility practices and Rate of Return on Equity (ROE). There is a positive correlation between and the merging of the Managing Director & Chairman of the Board and social information disclosure of fair treatment of workers and Return on Equity (ROE). The correlations are statistically significant at 0.01 and 0.05 levels.

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.

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.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.