Little is known of the actualities or possibilities of corporate social reporting in
Thailand. This study aims to move towards an appreciation of this neglected but important area.
This survey focuses on the annual reports of Thai companies, and thereby contributes to a
tradition of related prior empirical work upon corporate social accounting practices which has to
date largely focused upon English-speaking and Western contexts. Its concern is to gain insights
into and to critically appraise various dimensions of these annual reports, so as to construct
a critique of corporate social disclosure in Thailand. Pursuing a critical perspective sensitive to the
context of Thailand, it is concluded that the various aspects of the Thai accounting disclosure that
are analysed are disabling, and more generally that the Thai practices explored fall short of their
potential to function as enabling communication