Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand

2019, Volume 6, Issue 4

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Frontiers of Engineering Management >> 2019, Volume 6, Issue 4 doi: 10.1007/s42524-019-0067-7

Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand

Collaborative Innovation Center of Resource-Conserving & Environment-Friendly Society and Ecological Civilization, School of Business, Central South University, Changsha 410083, China

Accepted: 2019-11-26 Available online: 2019-11-26

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Abstract

This study focuses on the influence of Chief Executive Officer (CEO) characteristics on environmental information disclosure (EID) in the annual reports of companies listed on the Stock Exchange of Thailand. A regression analysis method is used to explore the relationship between CEO characteristics and corporate environmental disclosure. Pollution-intensive companies are taken as the samples in this study. Results show that financial expertise, educational level, and tenure of CEOs are positively correlated with corporate EID. By contrast, age or gender of CEOs is insignificantly related to EID.

Keywords

CEO characteristics ; environmental information disclosure ; Thailand

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