From overview on the Stock Exchange of Thailand, the researcher divided industries into service and production. From fi gure 2, percentage component of S&P Transparency and Disclosure Score is divided from the dimension of shareholders’ rights and ownership structure, inclining a high level of disclosure score because such a structure is important to be disclosed at 94.09 percent in the industrial group. Service industry equals to 92.15%. And in next step pertaining to Board structure, industrial overview equals to 80.18% and service industry does to 77.30%. In fi nal dimension of fi nancial transparency, industrial sector equals to 64.68% and co-service industry does to 63.21%. In