FINDNDS AND DISCUSSIONS
During 2005 to 2012, the extent of TBL reporting in annual reporting of listed companies from SET had been an
increase from 7267.56 words to 10215.20 words (See table 1). In the composition of TBL reporting, the economic
reporting was the most common disclosures during the study period following by social and environmental reporting. It
may be because corporations are still pressured by shareholders and investors rather than the other stakeholders such as
customers, suppliers, society and community, and environmental lobby.