วารสารวิทยาลัยบัณฑิตเอเซีย ...

This research had the objective to study the level of corporate social responsibility disclosure of 154 listed companies. A working paper was used as a tool to collect company information from the 2019 annual reports. To measure the level of disclosure, the disclosure index was defined as the ratio of the total score that each company actually received to the highest total score expected. The data were analyzed using descriptive statistics such as frequency and percentage values. The study found that 114 companies with a high level of disclosure, 21 with moderate disclosure, and 19 with a low level of disclosure. Of those with low disclosure 12 were from in-service group. The most disclosed issues were good corporate governance, followed by fair labor practices and respect for human rights. When classified by industry group, it was found that the group with the highest exposure level was the agriculture and food industry, followed by industrial products and technology groups. Information derived from this research was beneficial for future investors when deciding to invest in mai listed companies.