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The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand

In: Responsible Business in a Changing World

Author

Listed:
  • Songwit Charoenkitthanalap

    (Rajamangala University of Technology Suvarnabhumi)

  • Jiraporn Kradphet

    (Rajamangala University of Technology Suvarnabhumi)

  • Dararat Phoprachak

    (Rajamangala University of Technology Suvarnabhumi)

  • Theenida Buntornwon

    (Faculty of Business Administration, North Eastern University)

Abstract

The objective of this research is to study accountants’ recognition of environmental items influencing profitability, through the disclosure of corporate social responsibility (CSR) information of 150 companies listed on the stock exchange of Thailand in 2017. The results of this study show that accountants’ recognition of environmental items has a positive influence on profitability, based on the disclosure of corporate social responsibility information of 0.17, at a statistical significance level of 0.05. Environmental accountants’ ability to recognize environmental items (EARE) has a positive influence on corporate social responsibility disclosure (CSRD) of 0.33, at a statistical significance level of 0.01. Environmental accountants’ ability to recognize environmental items (EARE) has a positive influence on profitability (PFBL) of 0.31, and corporate social responsibility disclosure (CSRD) has a positive influence on profitability (PFBL) of 0.51, at a statistical significance level of 0.05. The implication of this research is that environmental accountants’ abilities can enhance the opportunity of firms to improve profitability through the use of CSR disclosure.

Suggested Citation

  • Songwit Charoenkitthanalap & Jiraporn Kradphet & Dararat Phoprachak & Theenida Buntornwon, 2020. "The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand," CSR, Sustainability, Ethics & Governance, in: Belén Díaz Díaz & Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter (ed.), Responsible Business in a Changing World, pages 183-194, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-36970-5_11
    DOI: 10.1007/978-3-030-36970-5_11
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