ผลกระทบของการดำเนินงานด้านการบัญชีเพื่อสิ่งแวดล้อมที่ส่งผลต่อความยั่งยืนขององค์กร: หลักฐานเชิงประจักษ์ จากกลุ่มบริษัท ISO 14000 ในประเทศไทย

Aukkarawit Robkob; Napat Jantarajaturapath; Kesinee Muenthaisong

doi:10.14456/mbr.2025.2

Authors

Aukkarawit Robkob Mahasarakham Business School, Mahasarakham University
Napat Jantarajaturapath Mahasarakham Business School, Mahasarakham University
Kesinee Muenthaisong Mahasarakham Business School, Mahasarakham University

DOI:

https://doi.org/10.14456/mbr.2025.2

Keywords:

Compliance Disclosure Regulation, Firm Sustainability, Green Accounting

Abstract

This study aimed to analyze the relationships and effects of environmental accounting operations on the sustainability of ISO 14000-certified companies in Thailand. A mail-questionnaire survey was administered to 214 accounting executives of ISO 14000-accredited firms, and the data were examined through descriptive statistics and multiple-regression analysis.

The results reveal that green accounting practice, community participation presentation, and regulation compliance disclosure are positively associated with and exert significant influence on corporate image excellence, underscoring the value of transparent, ethically and legally grounded disclosure. Community participation presentation also produces a significant positive effect on firm sustainability and on the mediating variables, highlighting the firm's role in cultivating relationships with local communities and communicating shared value to stakeholders. In addition, public impact reporting strengthens both social responsibility concentration and corporate image excellence; these mediators, in turn, significantly enhance firm sustainability, indicating that an active social-responsibility focus and a strong corporate image are key drivers of long-term sustainability.

Conversely, the analysis finds no significant direct effects on firm sustainability for green accounting practice, human rights accounting, corporate governance establishment, or social responsibility concentration. This outcome may reflect limitations in Thai firms' readiness to leverage such information strategically and the contextual tendency for organizations to prioritize concrete disclosure and hands-on engagement over policy-level or purely ethical measures alone.

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