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

Abstract

The objective of this study is to explore the impact of accountants` ability to recognize environmental aspect on CSR declaration and profitability of the listed companies in the Stock Exchange of Thailand (SET). This model adopted two kinds of variables: two unobserved variables and two observed variables and utilized Form 56-1 data and notes to financial statement year 2016 of 150 listed companies in SET. By use a statistical method of descriptive analysis, causal relationship model and LISREL 8.80 Student Edition Program. The result shows that environmental accountant's ability to recognize environmental items EARE) has positive impact on corporate social responsibility Report (CSRD) with a statistical significance level of .01 and coefficient of influence at 0.33 for corporate social responsibility report (CSRD) has positive impact on profitability (PFBL) whit coefficient of influence is at 1.00 and a statistical significance level of .01. The implication of this research is that environmental accountant's ability can enhance opportunity of firm in improving profitability through the use of CSR disclosure.