• Dr Archita Banerjee
• Suganya Balan

Abstract This study aims to analyze the impact of the ASEAN CSR Network (ACN) on Corporate Social Responsibility (CSR) within the energy sector in Thailand, with a focus on CSR disclosures following the Global Reporting Initiative (GRI) standards. This paper seems to have a well-defined scope and objectives. The breakdown of our study: Research Objective: • To assess the influence and impact of the ASEAN CSR Network (ACN) on CSR practices within the energy sector in Thailand. Theoretical Framework: • The study is framed within institutional theory, indicating that it will examine how the institutional environment, in this case, ACN, shapes CSR practices in Thailand's energy sector. Data Collection Period: • The study focuses on CSR disclosure status from 2017 onward, coinciding with ACN's accreditation. Geographic Scope: • The study is specific to Thailand, concentrating on CSR practices in the energy sector within the country. Research Focus: • The primary focus is on CSR disclosure practices among firms operating in the energy sector in Thailand. Influence of ACN: • The study intends to determine how ACN's involvement and accreditation have influenced CSR practices in the Thai energy sector. Methodology: (i) Research Design: The research design is longitudinal, which means it examines CSR disclosure levels over an extended period of time, allowing for trend analysis. (ii) Data Source: Secondary data from firm annual reports is used, indicating that you are relying on historical financial and CSR disclosure information that the firms have publicly reported. (iii) Tools: Descriptive content analysis is performed to score the CSR determinants. Statical analysis - Paired sample t-test is performed to assess the hypothesis results. (iii) Analysis: The fact that the overall CSRD score has increased suggests that, on average, the companies have become more transparent in disclosing their CSR-related activities and initiatives. This can be seen as a positive trend toward greater corporate transparency and responsibility. Future Research CSR is the present need of corporate and hence, could be carried out for any small and big enterprises to study the impact of such practices on organizational performances.

Keywords: ASEAN CSR network, corporate social responsibility, energy sector, GRI Standards, institutional theory, Thai listed company

"The effects of Corporate Social Responsibility on the energy sectors of Thailand under the influence of ASEAN CSR Network", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 11, page no.b271-b281, November-2023, Available :http://www.jetir.org/papers/JETIR2311133.pdf

"The effects of Corporate Social Responsibility on the energy sectors of Thailand under the influence of ASEAN CSR Network", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 11, page no. ppb271-b281, November-2023, Available at : http://www.jetir.org/papers/JETIR2311133.pdf