It is expected that research findin

It is expected that research findings would contribute to a better understanding of the SD reporting practices, especially in less advanced economies, among researchers and financial practitioners. In addition, it is believed that the results would shed light on the relationships between SD reporting and the various corporate characteristic factors. The research results would also benefit creditors, investors and shareholders who typically rely on non financial SD reports for investment decisions. Moreover, Thai regulatory bodies could apply some of the findings to streamlining the current SD disclosure practices. The study results could also serve as a barometer that informs the general public as to how socially and environmentally responsible the sampled set listed companies were