There are three research questions in this study 1) Is there TBL reporting in any of the annual
reports of listed companies in the SET; 2) What are the factors influencing TBL reporting;
and 3) What differences are there in the extent of TBL reporting found in the present study
conducted in a developing country and that found in previous studies conducted in developed
countries. The remainder of this paper is organized as follows. Section 2 reviews the
theoretical perspective. Section 3 discusses the background of TBL reporting in Thailand.
Sections 4 and 5 review relevant literature and identify the factors potentially influencing
TBL reporting. Section 6 details the research design and methodology including the methods
of data analysis employed. The study findings are presented in section 7, and finally, the
conclusions and limitations of the study are set out in section 8