declaration and profitability of the listed companies in the Stock Exchange of Thailand (SET). This model adopted two kinds of …

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …

and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate …