OAG Engagement, Integrated Reporting, IIRC Framework


The research objectives are to emphasize that companies in Thailand apply the International Integrated Reporting Council (IIRC) framework into their integrated report, examine the board of committee responsiveness for the companies’ used the integrated report, investigate of the adoption of the IIRC framework into the integrated report for companies in Thailand, and promote a rethink of corporate reporting, through the release of framework, guidelines and standards to improve the contents of information and process of integrated report in Thailand.The populations of this research came from the delegates, who attended the International Symposium on National Integrity System hosted by Office of the Auditor General (OAG) of Thailand in Chiang Mai, Thailand, on 18-19 February, 2016. There were 42 questionnaires completed by random. The multi linear regression analysis was employed to analyze 5 independent variables. There are only 2 factors: governance and business model factors are significant and positively affected to the performance and outlook, basis of preparation and presentation at the 5% level of significance. The connectivity of information, OAG and business relationships, materiality, conciseness, reliability and completeness, and consistency and comparability should be discussed in the future research to be better instrument for stakeholders’ decision making.

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