ABSTRACT
The study aims to investigate Triple Bottom Line (TBL) reporting in annual reports of listed companies in the
Stock Exchange of Thailand (SET) during 2005-2012, and to examine the relationship between corporate characteristics,
and the level of TBL reporting. By simple random sampling, 100 firms were used as a sample in this study. Content
analysis by word counting was used as the study method to investigate and quantify the extent and level of TBL
reporting. The findings indicated that the level of TBL reporting in annual reports of listed companies from the Stock
Exchange of Thailand had been an increase during 2005 to 2012. The economic reporting was the most common
disclosures during the study period following by social and environmental reporting. The results found the relationship
between size of c