“Human resources” disclosure dominates, accounting for between 37 and 42 percent of
total corporate social disclosure over the five years (refer Table III). “Community”
disclosure is the second most disclosed theme increasing from 30 percent in 1997 to 36
percent in 1999, and then decreasing to 32 percent in 2001. Disclosure on
“environment” and “products” themes decreased over the period as a proportion of
total CSR disclosure, although the actual amount of disclosure in both categories
increased. “Energy” was the least disclosed theme among the top 40 Thai companies.