This study aims to: (1) investigate the amount of corporate social and environmental responsibility (CSR) spending, awards, and activities of listed companies in the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI); (2) test the impact of CSR spending, awards, and financial performance activities; and (3) examine the amount of CSR spending, awards, and activities between companies with and without a CSR committee. The sample included all the listed companies in the resource industry from the SET and the MAI. The data were collected from the companies’ annual reports from 2015 to 2019. Descriptive analysis, an independent-sample t-test, a correlation matrix, and an unbalanced panel data analysis were used to analyze the data. The average level of spending per activity was 2.2964 million baht. There were, on average, 2.1741 awards and 11.4178 activities during the studied period. Moreover, there was a significant negative impact of CSR spending, and a positive impact of CSR awards and activities, on corporate financial performance. Finally, there was a significantly different amount of CSR spending, awards, and activities between the companies with and without a CSR committee. The findings of this study demonstrate that legitimacy theory can be used to explain the benefit of CSR to Thai-listed companies, although CSR is still a voluntary corporate responsibility in Thailand.

The purposes of this research are (1) to study the acceptance of tax inspection and educational visit system of entrepreneurs, and (2) to study the literacy factors affecting the acceptance of tax inspection and educational visit system of entrepreneurs in world-class tourist attractions of Thailand, which are, Koh Samui and Koh Phangan. The sample group was 301 juristic person entrepreneurs using a questionnaire for data collection to analyze the statistics, which include; Frequency, Percentage, Mean, and Standard Deviation, to test the relationship and Causal Effect Size. The research result revealed that the acceptance of tax inspection and educational visit system of entrepreneurs was at the most level of all three aspects: receptive attention, cooperation, and taxation. Moreover, the factors of entrepreneurs who had different taxation practices on the accounting of current enterprises had the acceptance of tax inspection and educational visit system in terms of cooperation differently by statistical significance at 0.05 levels. Furthermore, the relationship of literacy factor was positive with the acceptance of the educational visit system and tax inspection. When considering the size effect in each aspect, there was only the literacy building on benefits and risks that affected the acceptance of the educational visit system by statistical significance at 0.05 levels.

This study investigated and compared energy conservation levels between listed companies in energy-intensive industries and non-energy-intensive industries in Thai capital markets. It also tested the impact of energy conservation on firm performance using companies in the two industries. The sample for the study was sourced from 552 companies in the Stock Exchange of Thailand (SET) and 169 companies in the Market for Alternative Investment (MAI). The data was collected from the companies' annual reports spanning the period from 2016 to 2020. Descriptive analysis, independent sample t-test, and unbalanced panel data analysis were used to analyze data. The findings revealed that energy conservation scores for Thai-listed companies were generally stable, averaging between 0.45 and 0.46. It was also revealed that the energy conservation of companies in energy-intensive industries was significantly greater than that of companies in non-energy-intensive industries, with average scores of 0.55 and 0.43, respectively. Additionally, the study found that energy conservation has a positive impact on the firm performance of energy-intensive industries, while no significant impact in energy-intensive industries was recorded. The findings demonstrate that stakeholder and legitimacy theories can help explain how energy conservation benefits companies in terms of increased firm performance.