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The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a company’s contribution to the SDGs relies heavily on ESG reporting. This paper aims to examine the impact of ESG reporting on the corporate profitability of listed companies in Thailand over the period of 2019–2021.

Using 147 listed firms in the ESG group, content analysis was used to quantify the ESG reporting (within 11 themes), while corporate profitability was measured by return on asset and return on equity. Descriptive analysis, correlation matrix and panel regression are used to analyze the data of this study.

Consistent with the legitimacy, stakeholder and signaling theories, the authors found a statistically significant and positive impact of ESG reporting on corporate profitability in Thailand.

The findings highlight the importance of incorporating ESG considerations into companies’ reporting and decision-making processes, as these can enhance firm profitability and performance, attract stakeholders, improve their competitive advantage and step toward sustainability.

This study aims to examine the causal factors of customer motivation, trust and loyalty, influencing the level of repurchase intentions of local tourists travelling during pandemic COVID-19 crisis in Thailand.

The population of this study comprised all Thai local tourists travelling in Thailand. Using simple random sampling of local tourists on travel in Thailand, quantitative data were collected from 500 tourists as the sampling, representing Northern Thailand, North-Eastern Thailand, Central Thailand, Southern Thailand and Bangkok. Path analysis, including correlation matrix and factor confirmation, was used to test the causal factors influencing the level of repurchase intentions.

Motivation trust, customer trust, customer loyalty and repurchase intentions of Thai domestic tourism were on a high level. In addition, there were positive influences of customer motivation, trust and loyalty on the level of repurchase intentions by local tourists travelling in Thailand.

The study results demonstrate that the social exchange theory can be used to explain the influences of customer motivation, customer trust and loyalty on repurchase intentions of domestic Thai tourism.