<b>การรายงานความรับผิดชอบต่อสังคมและผลการดำเนินงานของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย</b><br>Corporate Social Responsibility Reporting and Operation Performance of Listed Companies in the Stock Exchange of Thailand

บทคัดย่อ

Abstract
This research paper aims to investigate corporate social responsibility reporting in annual reports of listed companies in the Stock Exchange of Thailand, and test for a possible relationship between the amount of corporate social responsibility reporting and operation performance of listed companies in the Stock Exchange of Thailand. The population of this study was all listed companies in the Stock Exchange of Thailand. By simple random sampling, the samples were drawn from 220 companies out of 489 companies. Content analysis using by word counting was used to qualify the amount of corporate social responsibility 

reporting in annual report 2011. The finding indicated that 211 companies (96 percent) provided corporate social responsibility information in their annual reports. The most common theme of corporate social responsibility reporting was in labor theme following by social and community, and environmental themes. On another hand, consumer theme was the least common theme of reporting. Moreover, there was a positive relationship between the amount of corporate social responsibility reporting in terms of society and community theme, and operation performance. However, the study found no relationship between other themes of corporate social responsibility reporting in annual reports, with operation performance.

Keywords: Corporate social responsibility reporting,
operation performance, the Stock
Exchange of Thailand