This study investigated the extent of TBL reporting in annual reports by companies listed on
the SET and tested whether there is a relationship between a variety of factors and the TBL
reporting score. The initial findings show that companies listed on the SET undertook more
economic reporting in their annual reports than social and environmental reporting.
Companies classified as industrial undertook the greatest extent of TBL reporting, on the
other hand, companies in the financial group undertook the lowest extent of reporting of all
the groups studied. There were statistically significant differences between the TBL reporting
scores of high and low profile companies. There were also significant differences in the
reporting practices among industry groups but the results were unable to detect any
relationship between the various factors studied and the TBL disclosure score, there was a
correlation between age, type of business, and liquidity with the economic information
reporting score as well as between size of company, risk, and profitability and the
environmental information disclosure score.