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The Relationship between
Board Characteristics and Level of Sustainable Development Goals Disclosure
Related to Industry of Companies Listed in the Stock Exchange of Thailand |
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วันที่ได้รับต้นฉบับบทความ : วันที่แก้ไขปรับปรุงบทความ : วันที่ตอบรับตีพิมพ์บทความ : |
ชนัญชิดา สองศรี นักศึกษาระดับปริญญาโท หลักสูตรบัญชีมหาบัณฑิต คณะวิทยาการจัดการ มหาวิทยาลัยสงขลานครินทร์ รองศาสตราจารย์ประจำสาขาวิชาการบัญชี คณะวิทยาการจัดการ มหาวิทยาลัยสงขลานครินทร์ (ผู้ประพันธ์บรรณกิจ) |
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Received: Revised: Accepted: |
Chananchida Songsri Master of Accountancy, Faculty of Management Sciences, Prince of Songkla University Dr.Sirilak Bangchokdee Associate Professor of Department of
Accounting, Faculty of Management Sciences, Prince of Songkla University (Corresponding Author) |
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คำสำคัญ : คุณลักษณะคณะกรรมการบริษัท |
บทคัดย่อ การศึกษาครั้งนี้มีวัตถุประสงค์
เพื่อศึกษาความสัมพันธ์ระหว่างคุณลักษณะของคณะกรรมการ
(สัดส่วนของคณะกรรมการเพศหญิง การมีอยู่ของคณะกรรมการด้านความรับผิดชอบต่อสังคม
ขนาดของคณะกรรมการและสัดส่วนของคณะกรรมการอิสระ)
และระดับของการเปิดเผยข้อมูลเป้าหมายการพัฒนาที่ยั่งยืน (Sustainable Development Goals - SDGs) ที่เกี่ยวข้องกับอุตสาหกรรม
โดยเก็บข้อมูลจากบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ในกลุ่ม SET
100 ระหว่างปี พ.ศ. 2563 พ.ศ. 2565 จำนวนทั้งสิ้น 296 ตัวอย่าง
ใช้การวิเคราะห์ความถดถอยเชิงพหุคูณเพื่อทดสอบสมมติฐาน ผลการวิจัยพบว่า
สัดส่วนของคณะกรรมการเพศหญิงต่อกรรมการทั้งหมดมีความสัมพันธ์เชิงลบกับระดับของการเปิดเผยข้อมูล
SDGs ที่เกี่ยวข้องกับอุตสาหกรรม
การมีอยู่ของคณะกรรมการด้านความรับผิดชอบต่อสังคมและสัดส่วนของคณะกรรมการอิสระมีความสัมพันธ์เชิงบวกกับระดับของการเปิดเผยข้อมูล
SDGs ที่เกี่ยวข้องกับอุตสาหกรรม อย่างไรก็ตาม
ขนาดของคณะกรรมการไม่มีความสัมพันธ์กับระดับของการเปิดเผยข้อมูล SDGs ที่เกี่ยวข้องกับอุตสาหกรรม การศึกษาครั้งนี้มีประโยชน์ต่อหน่วยงานกำกับ
ในการสนับสนุนให้บริษัทมีการตั้งคณะกรรมการด้านความรับผิดชอบต่อสังคม
และเพิ่มสัดส่วนคณะกรรมการอิสระ เพื่อให้เปิดเผยข้อมูล SDGs เพิ่มมากขึ้น ซึ่งจะเป็นประโยชน์ต่อนักลงทุนเพื่อความยั่งยืน |
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Keywords: |
ABSTRACT The objective of this
study was to examine the relationship between board characteristics
(proportion of female directors, the presence of corporate social
responsibility (CSR) committee, board size and proportion of independent
directors) and the level of Sustainable Development Goals (SDGs) disclosure
relevant to industry. Data were collected from companies listed on the Stock
Exchange of Thailand in SET 100, during the years 20202022 totaling 296
samples. Multiple regression analysis was used to test the hypotheses. The
results indicated that the proportion of female directors was negatively
related with the level of SDGs disclosure relevant to industry. The presence
of CSR committee and the proportion of independent directors were positively
related to the level of SDGs disclosure relevant to industry. However, board
size was not related to the level of SDGs disclosure relevant to industry.
This research has practical implications for the regulatory bodies in encouraging
companies to establish CSR committee and increase the number of independent
directors. This could improve SDGs disclosure, and thus benefit to investors
seeking sustainable investment. |
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