Abstract

Corporate Social Responsibility (CSR) pertains to the idea that business activities can affect the environment, society, and economy. The environment and social performance is an important driver of long-term sustainability and growth. The concept of CSR has become increasingly popular for sustainable development. There are calls for CSR information. However, Thai listed companies rarely published CSR reports because of difficulty in collecting CSR information. To understand information presentation practice on CSR reports in Thailand, two listed companies, the Siam Cement public company limited and  PTT public company limited were selected for examination. Based on information disclosed in 2010, it was found that firms applied Global Report Initiatives (GRI) guideline while disclosing their CSR information. Most of information presented was qualitative in nature. It includes narrative information, indictors, graphic, and visualize data. So, it is difficult to make comparison about CSR activities across firms. The results suggest need for innovation development of information system and database of CSR reporting.

Key words: Corporate Social Responsibility report, corporate social responsibility, social performance, performance indicator, voluntary disclosure.