The objectives of the study were to investigate the extent and level of integrated reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET), to test the different level of integrated reporting between SET100 companies and Non-SET100 companies, and between Corporate Social Responsibility (CSR) award companies and Non-CSR award companies, and to test the effect of integrated reporting on the corporate financial performance. By simple random sampling, 150 listed companies from the SET were selected for use as the sample. Content analysis was used to quantify the extent and level of integrated reporting in annual reports between 2012 and 2015. As the results, the companies provided an average of 603.59 words of integrated reporting in annual reports during the period being study. Intellectual capital reporting was the most common form of integrated reporting by the companies, while environmental capital reporting was the least common form. There were significant differences in the level of integrated reporting between SET100 and non-SET100 companies, as well as between CSR award and non-CSR award companies. Manufactured capital reporting and holding a CSR award positively affected corporate financial performance, while the corporate financial performance was negatively related to environmental capital reporting.
CITATION STYLE
Suttipun, M. (2017). The effect of integrated reporting on corporate financial performance: Evidence from Thailand. Corporate Ownership and Control, 15(1), 133–142. https://doi.org/10.22495/cocv15i1art13
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