Can an integrated reporting system in Thai context create sustainable value to users?

摘要

This study examines an integrated reporting system of Thai-listed companies for incorporating business information in annual reports to create sustainable value. A set of questionnaires is employed to conduct the integrated information in the annual reports of the sample companies. A multiple regression analysis is utilised to test the hypotheses. Results reveal that the integrated reporting of the sample companies enables them to satisfy the information needs of the stakeholders. Business information in relation to the environmental and social performance, effective investment decision and sustainability targets in the annual reports of the sample companies create sustainable value from the perspective of stakeholders.