This research aims to study the relationship amongst the characteristics of the companies
listed in the Stock Exchange of Thailand (SET), corporate social responsibility disclosures
and operating performance based on the empirical model of Weir, Laing and McKnight
(2002). Population and samples in this research consist of the largest 100 companies listed in
the Stock Exchange of Thailand (the SET 100 Index). Data was obtained from their annual
reports and sustainability reports for the period 2010-2012.