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Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali

目に見えない持続可能性：バリの地方銀行におけるESGサステナビリティ報告とトリ・ヒタ・カラナ慣行の乖離 (AI 翻訳)

I Putu Edy Arizona, Anantawikrama Tungga Atmadja, Lucy Sri Musmini, I Made Pradana Adiputra, I Gusti Ayu Purnamawati

Proceeding of the International Conference on Economics Accounting and Taxation📚 査読済 / ジャーナル2026-06-02#ESG
DOI: 10.61132/iceat.v3i1.212
原典: https://doi.org/10.61132/iceat.v3i1.212

🤖 gxceed AI 要約

日本語

本研究は、バリ島の地方銀行におけるESG報告と現地のトリ・ヒタ・カラナ（THK）慣行との間の乖離現象を調査。エスノグラフィック内容分析により、正式なサステナビリティ報告書がTHKに基づく実質的な貢献（儀式や寄付など）を捉えていないことを明らかにし、「目に見えない持続可能性」と「文化会計ギャップ」の概念を提唱する。制度的ロジックの観点から、4つの乖離メカニズム（認知的、管理的、テンプレート、能力）を特定。

English

This study examines the decoupling between ESG sustainability reporting and local Tri Hita Karana (THK) practices in a rural bank in Bali. Using ethnographic content analysis, it finds that the formal sustainability report fails to capture substantial THK contributions (ceremonial offerings, religious donations, community contributions), introducing the concepts of 'invisible sustainability' and 'cultural accounting gap.' From an institutional logics perspective, it identifies four decoupling mechanisms: cognitive, administrative, template, and capacity.

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

本論文は、グローバルなESG報告フレームワークと地域の文化的慣行の乖離を指摘し、日本の企業にも示唆を与える。特に、日本企業が海外で事業を行う際、現地の持続可能性実践を報告に組み込む重要性を示している。また、SSBJ基準策定においても、文化固有の価値をどう位置づけるか考える材料となる。

In the global GX context

This paper highlights the decoupling between global ESG reporting frameworks and local sustainability practices, relevant to current debates on materiality and cultural context in ISSB, CSRD, and SEC climate disclosures. It demonstrates that structural misalignment between transnational and communal logics can render local contributions invisible, urging regulators and standard-setters to consider culturally specific forms of sustainability.

👥 読者別の含意

🔬研究者:Contributes to decoupling theory and ESG reporting literature by revealing how institutional logics in the Global South create invisible sustainability.

🏢実務担当者:Corporate sustainability teams can learn the risk of overlooking local practices when applying global frameworks, and the need for culturally sensitive reporting.

🏛政策担当者:Regulators should consider accommodating local wisdom in reporting standards to avoid symbolic compliance and capture genuine contributions.

📄 Abstract（原文）

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

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