Although trends in Thai corporate social disclosure have been highlighted, one
limitation is the short time period considered. The research could be extended by
conducting the longitudinal analysis over a longer time period, allowing more in-depth
examination of trends.
The study used content analysis to measure CSR. This is justified in order to
classify and analyze the diverse aspects of CSR, but could be considered a limitation.
Future research may look at approaches capable of classifying alternative disclosure
media to annual reports and to pursue the motivation behind CSR disclosure.