The study aimed to (1) investigate the extent, level and pattern of environmental, social and governance (ESG) disclosure in annual report of listed companies in the Stock Exchange of Thailand (SET), (2) to examine the different level of ESG disclosure between groups of interest in terms of board composition and corporate characteristic, and (3) to test the influence of board composition on ESG disclosure of Thai listed companies. Population was all listed companies in the SET. Using annual reports during 2015–2019, content analysis by word counting was used to quantify the extent, level and pattern of ESG disclosure, while board composition was measured by board size, board meeting, female board committee, audit committee, nomination committee, compensation committee, CSR committee, remuneration, CEO compensation, and board compensation. Descriptive analysis, independent sample t test, correlation matrix, and multiple regression were used to analyze the data of this study. The most common ESG disclosure was governance information disclosure following by social and environmental information disclosures. There was an increase of ESG disclosure in annual reporting during 2015–2019 by listed companies in the SET. Moreover, there was a significantly different level of ESG disclosure between groups of audit committee, nomination committee, compensation committee, CSR committee, and firm size. Finally, there was a significantly positive influence of board size, female board, compensation committee, CSR committee, and remuneration on ESG disclosure, while there was a negative influence of audit committee and CEO compensation on ESG disclosure. Finding of possible influence of board composition on ESG disclosure can demonstrate that agency theory can be used to explain the reason of ESG disclosure by Thai listed companies, although the disclosure is still voluntary reporting in Thailand.

该研究旨在（1）研究泰国证券交易所（SET）上市公司年报中环境，社会和治理（ESG）披露的程度，水平和模式，（2）研究ESG的不同水平利益相关者之间在董事会组成和公司特征方面的披露；以及（3）检验董事会组成对泰国上市公司的ESG披露的影响。人口是SET中所有的上市公司。使用2015-2019年的年度报告，通过文字计数进行内容分析，以量化ESG披露的程度，水平和模式，同时通过董事会规模，董事会会议，女性董事会委员会，审计委员会，提名委员会，薪酬来衡量董事会组成委员会，企业社会责任委员会，薪酬，首席执行官薪酬和董事会薪酬。Ť检验，相关矩阵和多元回归分析了这项研究的数据。最常见的ESG披露是治理信息披露，其次是社会和环境信息披露。SET中的上市公司在2015-2019年的年度报告中披露了ESG信息。此外，审计委员会，提名委员会，薪酬委员会，企业社会责任委员会和公司规模之间的ESG披露水平显着不同。最后，董事会规模，女性董事会，薪酬委员会，企业社会责任委员会和薪酬对ESG披露有显着积极影响，而审计委员会和CEO薪酬对ESG披露有消极影响。