A Study of Information Disclosure and Preparation of One Report on Greenhouse Gas Emissions of Listed Companies in the Stock Exchange of Thailand in the Tourism and Leisure
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Abstract
The study aimed to examine the One Report disclosure and preparation of listed tourism and leisure companies regarding greenhouse gas (GHG) emissions in the Thai stock market during 2022 and 2023. The researchers explored the challenges, barriers, and gaps in the reporting and preparation. This was a documentary and qualitative research that collected One Report data. The findings indicated that the main challenges in preparing the One Report for this sector stem from Thailand's greenhouse gas policies, which promote low-carbon and net-zero carbon tourism. Additionally, there has been a recent increase in environmental awareness among clients. It was found that the number of companies reporting GHG emissions in Scope 1, Scope 2, and Scope 3 was 9, 8, and 5, respectively. The highest emissions were reported under Scope 2, followed by Scope 1, while Scope 3 accounted for the lowest. However, Scope 3 reporting did not cover several significant emission sources. Entrepreneurs should focus on improving data collection and calculation methods for greenhouse gas emissions to enhance awareness among business partners and increase the overall efficiency of emissions management for sustainability.
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