The research objective was to study social responsibility corporate governance mechanisms and audit quality that affect the operations of companies listed on the Stock Exchange of Thailand. The population used in this study was 76 companies listed on the Stock Exchange of Thailand. The annual financial data was from year 2016 to 2020. The data were analyzed using descriptive statistics such as mean standard deviation percentage and inferential statistics such as correlation analysis (Pearsons Correlation Coefficient) and Multiple Regression Analysis. The study found that the social responsibility on consumer responsibility (PRCI) was positively correlated with market share (MS). Environmental stewardship (EN) was positively correlated with Return on Assets (ROA) and company value (NVP). Innovative and outreach (CSRI) is negatively correlated with Return on Assets (ROA) and company value (NVP). Community or social development (CID) was negatively correlated with Return on Assets (ROA) and company value (NVP). Fair operation (SFOP) was negatively correlated with market share (MS). Anti-corruption (AC) was negatively correlated with market share (MS). Institutional investor shareholding (IS) was positively correlated with Return on Assets (ROA). Number of meetings (NBM) was negatively correlated with Return on Assets (ROA) and market share (MS). Institutional investor shareholding (IS) was negatively correlated with company value (NVP). Audit firm size (size) was positively correlated with Return on Assets (ROA) and company value (NVP) but negatively correlated with market share (MS). Compensation paid by auditors to LN clients (compensation) was positively correlated with company value (NVP).

This research aimed to study the relationship between Corporate Governance Social Responsibility and Profitability of 56 companies related to the agriculture and food industry and listed on the Stock Exchange of Thailand. Data was collected for 2015 to 2020 and analyzed using descriptive statistics such as frequency percentage mean and standard deviation. Likewise this research also used inferential statistics including Pearson’s Correlation Analysis and Multiple Regression Analysis. The findings were Corporate Governance; Proportion of Independent Director (PID) had positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels. Besides Corporate Social Responsibility; the Environmental Social and Governance (ESG) and the Disclosure of Corporate Social Responsibility Activity (DCSRA) had also positively correlated with Profitability including the Return on Total Assets (ROA) the Return on Equity (ROE) and the Gross Profit Margin (GPM). The correlations were statistically significant at 0.01 and 0.05 levels.

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%

The purposes of this research are to study the causal relationship model about the influence of social responsibility on corporate image and brand loyalty of bird’s nest industry and to verify the consistency of the model with empirical data. 352 samples are the consumers of bird’s nest product who live or work in Bangkok. The research tools include questionnaire Statistical Package for the Social Science for Windows Program for statistical analysis and Linear Structural Relationship Model for analyzing causal relationship model. The result shows that the model of the influence of social responsibility on corporate image and brand loyalty of bird’s nest industry is consistent with empirical data considered by the chi-square statistics = 18.86 df = 11 p–value = 0.06 GFI = 0.99 AGFI = 0.95 SRMR = 0.021 RMSEA = 0.045. All variables in the model indicate that the variance of the brand loyalty of bird’s nest industry is at 77%. The social responsibility has a positive direct influence on the brand loyalty and indirect influence on the corporate image. Moreover the corporate image directly influences the brand loyalty. The result indicates that positive social responsibility makes good corporate image and it resulted in brand loyalty.

The purpose of this article is to explain the concepts and theories involving corporate Social Responsibility (CSR) and how these theories can be put into practice in business organizations. The related theories and concepts used in this study include the stakeholder Theory Legitimacy Theory concept of Business Ethics and the concept of corporate Citizenship. In addition the study examines how the integration of CSR concepts with the Competitive Strategy theory can be used in organizations. In particularly two significant theories of competitive advantage namely the Resources Based Theory and the Market Based Theory are applied along with the theories of CSR to assess how businesses gain competitive advantage in a long run.