Content Analysis of Sustainability Report in Indonesia’s Banking Sector
インドネシアの銀行セクターにおけるサステナビリティ報告書の内容分析 (AI 翻訳)
Muthia Azizah, Dian Widiyati
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの7行を対象に、2021年GRI基準に基づくサステナビリティ報告の完全性を分析した。プラチナ評価の銀行はゴールド評価より開示が充実しており、金融庁への政策提言と銀行への透明性向上の示唆を提供する。
English
This study analyzes the completeness of sustainability reports of seven Indonesian banks against the 2021 GRI standards. Platinum-rated banks show better disclosures than Gold-rated ones, and the paper offers policy suggestions for the financial regulator and recommendations for banks to improve transparency.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアの事例だが、GRI基準の実装状況は日本のSSBJや有報への統合を検討する際の参考になる。ただし、日本固有の規制とは直接関係しない。
In the global GX context
This paper contributes to the global understanding of sustainability reporting in emerging markets, relevant for standard setters like GRI and ISSB. It highlights gaps in disclosure on anti-competitive behavior and tax transparency.
👥 読者別の含意
🔬研究者:GX researchers can use this as empirical evidence of GRI adoption in an emerging economy banking sector.
🏢実務担当者:Sustainability teams can learn about common disclosure gaps in GRI reporting, such as anti-competitive behavior and tax transparency.
🏛政策担当者:Indonesian OJK can consider the study's policy suggestions for enhancing supervision and alignment with international standards.
📄 Abstract（原文）
Sustainability reporting is considered as one of the strategic tools for companies in order to demonstrate their environmental, social, and governance (ESG) responsibilities. In the banking sector, sustainability reports play an important role in complying with regulations and increasing transparency to stakeholders. The aim of this study is to analyze the completeness of sustainability report disclosures based on the 2021 Global Reporting Initiative (GRI) standards and compare the level of disclosure between banks based on the 2023 Asia Sustainability Reporting Rating (ASRRAT). The study used a content analysis method with a sample of seven banks from various categories of Bank Groups Based on Core Capital (KBMI). The results of the study show that all banks have followed the 2021 GRI standards, although there are variations in the completeness of disclosures on economic, environmental, and social aspects. In addition, banks with a Platinum rating have better disclosures than those with a Gold rating; especially, on the GRI standards for the financial services sector. This study provides a contribution in the form of policy suggestions for the Financial Services Authority (OJK) in order to improve supervision of sustainability reporting and align with international standards. Meanwhile, for banks, it is important to strengthen disclosures on material topics; such as, anti-competitive behavior and tax transparency, to improve the quality of reports and build stakeholder trust.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.47709/governors.v4i1.5933first seen 2026-05-14 22:28:24
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