Inside Indonesian Banking: A Multi-Dimensional View of Corporate Governance Performance
インドネシア銀行業界の内部：コーポレート・ガバナンス・パフォーマンスの多次元的考察 (AI 翻訳)
Sany Sany, Jordan Hartono, Michelle Susanto
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの主要6行を対象に、RefinitivのESGデータとテキスト分析を組み合わせた混合手法でガバナンスパフォーマンスを評価。平均ガバナンススコアは74.62と高く、特にマネジメントスコアが83.78と突出した。CSR戦略や株主スコアの向上余地も示唆し、サステナビリティ報告の質向上に貢献する。
English
This study evaluates the governance pillar of ESG for six major Indonesian banks using Refinitiv data and textual analysis. Average governance score was high (74.62), with management scoring highest (83.78). It highlights gaps in CSR strategy and shareholder dimensions, and suggests banks improve sustainability reporting aligned with Refinitiv frameworks.
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
インドネシアの銀行を対象としたガバナンス研究だが、SSBJや日本の有報におけるガバナンス開示の枠組みとは直接関係しない。ただし、Refinitiv指標を用いた実証分析は、日本の企業が国際的なESG評価機関の基準を理解する上で参考になる。
In the global GX context
This paper provides empirical evidence on governance practices in Indonesian banking using Refinitiv data, contributing to the global ESG disclosure literature. Its mixed-method approach can inform international frameworks like ISSB or TCFD on how to assess governance quality in emerging markets.
👥 読者別の含意
🔬研究者:Provides a mixed-method approach to analyze governance pillar of ESG, useful for scholars studying corporate governance in emerging markets.
🏢実務担当者:Highlights how banks can improve sustainability reporting by focusing on management, CSR strategy, and shareholder scores aligned with Refinitiv.
🏛政策担当者:Offers insights on governance standards for the banking sector, which can inform regulatory frameworks for ESG disclosure in developing countries.
📄 Abstract（原文）
The study explores the governance pillar of Environmental, Social, and Governance (ESG) performance of Indonesian banking. Using a mixed method that combines quantitative descriptive analysis with textual triangulation, it provides a more nuanced view of governance practices. Data were drawn from the Refinitiv database as well as the banks sustainability reports and/or annual reports. Six major banks were selected based on availability of consecutive Refinitiv ESG scores from 2018 to 2022, enabling trends analysis. Findings show that the average Governance Pillar Scores was relatively high (74.62), with BBCA.JK scoring the highest and BBTN.JK the lowest over the study period. Among Governance dimensions, the Management Score averaged the highest (83.78), followed by CSR Strategy (63.06) and Shareholder score (54.43). This research contributes to corporate governance literature on Indonesian bank by adopting a mixed-method and applying Refinitiv Governance indicators across Management, Shareholder, and CSR Strategy dimensions. This study also highlights managerial implications, suggesting that banks can strengthen sustainability reporting by enhancing textual disclosure and aligning with Refinitiv ESG frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.9744/ijobp.4.2.91-108first seen 2026-05-14 22:26:18
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