Kulwadee Lim-U-Sanno
Disclosure of Sustainable Development Report (SDR) of Thailand companies listed in SET 100, and relationship with characteristics of the Chief Executive Officer (CEO), performance and risk from 42 sample companies selected by proportional sampling between 2014-2019, and collected 252 sample company years obtained from reports of SET 100 company reports. Then, the data is analyzed using descriptive statistics and Multiple linear regression is used for factors like characteristics of CEO, organizational risk (Debt-to-Equity Ratio: DER) and Net Profit (NP). It is found that SDR has positive significance from characteristics of CEO if the latter has at least a Master’s degree and in advanced age. Negative relationship is found from tenure length, Organizational risk (DER) and Net Profit (NP). Relationship cannot be drawn from gender, and being both the CEO and chairperson, and disclosure of SDR in Thai public limited companies.