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ORIGINAL RESEARCH article
Front. Commun.
Sec. Organizational Communication
Volume 10 - 2025 | doi: 10.3389/fcomm.2025.1543893
This article is part of the Research Topic Rethinking How Firms Communicate with Society View all articles
Environmental, Social, and Governance Communication and Actions in Thailand: Opportunities and Challenges
Provisionally accepted- College of Management, Mahidol University, Phayathai, Thailand
This research paper investigates the communication and disclosure practices related to environmental, social, and governance (ESG) factors among the top 20 companies listed on the Thailand Stock Exchange. Utilizing secondary data from sustainability and ESG reports, the study employs thematic analysis to categorize and articulate these companies' ESG activities and evaluate how they integrate ESG metrics into their business strategies. The findings reveal five key themes: comprehensive ESG disclosure and reporting, environmental initiatives, employee welfare, governance and risk management, and community development. The study provides actionable recommendations for businesses in Thailand aiming to enhance their sustainability practices. It underscores the importance of integrating ESG factors for long-term value creation, enabling companies to mitigate risks, seize new opportunities, and meet stakeholder expectations. Although the relationship between corporate financial performance and ESG remains complex, existing literature suggests that robust ESG practices may improve financial outcomes over time.
Keywords: Economic Development, sustainability, ESG, Environmental Management, Disclosure
Received: 12 Dec 2024; Accepted: 14 Feb 2025.
Copyright: © 2025 Pimpa. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence:
Nattavud Pimpa, College of Management, Mahidol University, Phayathai, Thailand
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