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Exploring sustainability and green banking disclosures: a study of banking sector

Abstract
This study examines the sustainability and green banking performance of Indonesian banking sectors from their disclosures in sustainability reports covering a period of nine consecutive years. The fndings elucidate that sustainability and green-banking disclosures are still dynamic year to year. Economic disclosures are the most widely disclosed information, while environmental disclosures are the lowest. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the global reporting initiatives (GRI) and Measuring Green Banking Practices guidelines developed by Shaumya and Arulrajah (2016). Combining these two measurements provided a more comprehensive disclosure list as guidance. This study is important, as it will contribute to the literature on green banking, which is scarce in the extant literature. Given the lack of standardization in sustainability, this study develops an indicator database to advance research on sustainability measurement and reporting in relation to green banking. The managerial implications for banks implementing sustainability they require sustainability governance as a platform to evaluate and monitor the sustainable fnance action plan and build a sustainability strategy. This will enable banks to manage not only economic, but also environmental, social, and governance (ESG) risk.
Type
Journal Article
Type of thesis
Series
Citation
Date
2021-11-05
Publisher
SPRINGER
Degree
Supervisors
Rights
This is an author’s accepted version of an article published in Environment, Development and Sustainability. © The Author(s), under exclusive licence to Springer Nature B.V. 2021.