The Impact of Environmental Accountants’ Ability on CSR Disclosure and Profitability of the Listed Companies on the Stock Exchange of Thailand

Songwit Charoenkitthanalap (), Jiraporn Kradphet, Dararat Phoprachak and Theenida Buntornwon
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Songwit Charoenkitthanalap: Rajamangala University of Technology Suvarnabhumi
Jiraporn Kradphet: Rajamangala University of Technology Suvarnabhumi
Dararat Phoprachak: Rajamangala University of Technology Suvarnabhumi
Theenida Buntornwon: Faculty of Business Administration, North Eastern University

A chapter in Responsible Business in a Changing World, 2020, pp 183-194 from Springer

Abstract: Abstract The objective of this research is to study accountants’ recognition of environmental items influencing profitability, through the disclosure of corporate social responsibility (CSR) information of 150 companies listed on the stock exchange of Thailand in 2017. The results of this study show that accountants’ recognition of environmental items has a positive influence on profitability, based on the disclosure of corporate social responsibility information of 0.17, at a statistical significance level of 0.05. Environmental accountants’ ability to recognize environmental items (EARE) has a positive influence on corporate social responsibility disclosure (CSRD) of 0.33, at a statistical significance level of 0.01. Environmental accountants’ ability to recognize environmental items (EARE) has a positive influence on profitability (PFBL) of 0.31, and corporate social responsibility disclosure (CSRD) has a positive influence on profitability (PFBL) of 0.51, at a statistical significance level of 0.05. The implication of this research is that environmental accountants’ abilities can enhance the opportunity of firms to improve profitability through the use of CSR disclosure.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-36970-5_11

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DOI: 10.1007/978-3-030-36970-5_11

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