scant literature on such reporting in developing countries. This study aims to fulfil that gap by investigating
the narrative disclosures of environmental information on websites of companies listed on the Stock Exchange
of Thailand (SET), and testing whether these companies share the same relationships between levels of
environmental disclosures and a variety of characteristics used in previous studies based on more developed
countries. There are two main questions: how are environmental disclosures provided on Thai corporate websites;
and what are the characteristics influencing the levels of environmental disclosures on Thai corporate
web-sites. The paper begins by some background information on Thailand. The literature review precedes the
research questions. Study design and method are outlined, followed by the findings, conclusions and
limitations.