The objectives of this study aim to investigate the narrative TBL reporting in annual reports of listed companies in the Stock Exchange of Thailand (SET) during 2005-2011. Because previous studies studied only a point of time (Ho and Taylor, 2007, Suttipun, 2012), this study aims to use a longitudinal study by using larger samples, longer period, and more detail in terms of the extent and content of TBL reporting. The study will include key TBL events, the 2006 comply-or-explain approach, and 2010 CSR award, in the period of study to see if TBL reporting increases or decreases in response to the events. Finally, this study will identify factors influencing TBL reporting such as size of company, type of industry, ownership status, country of origin, ISO24000 requirement, CSR awards, and type of business, type of auditor, and test for a relationship between TBL reporting and corporate operating performance that contains return on equity (ROE), return of asset (ROA), and earning per share (EPS).
