Symbolic Compliance vs. Substantive Action: A Comparative Analysis of Sustainability Disclosure Quality Between Major Indonesian and International Banks
象徴的なコンプライアンスと実質的な行動：インドネシアおよび国際大手銀行のサステナビリティ開示品質の比較分析 (AI 翻訳)
Farid Dwiputra, Muchlis Muchlis, Batara Maju Simatupang, Antyo Pracoyo
🤖 gxceed AI 要約
日本語
本研究はインドネシアと国際大手銀行のサステナビリティ開示品質を比較。量的内容分析により、インドネシア銀行は経済的側面と開示量を重視するが外部保証が低く、国際銀行は環境・社会的開示と検証の信頼性が高いことを示した。これは形式的コンプライアンスと実質的行動の乖離を浮き彫りにする。
English
This study compares sustainability disclosure quality of Indonesian and international banks via content analysis of GRI-based reports. Indonesian banks emphasize quantity and economic aspects with low external assurance, while international banks show stronger environmental/social disclosures with higher verification credibility, highlighting symbolic vs substantive action.
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
日本ではSSBJ基準の適用が進むが、本論文は新興国との開示品質の差に示唆を与える。特に外部保証の重要性が示されており、日本の開示実務にも参考になる。
In the global GX context
This paper adds to global disclosure scholarship by empirically contrasting disclosure quality between emerging and developed market banks, emphasizing the gap between symbolic compliance and substantive environmental/social action, relevant for ISSB and greenwashing debates.
👥 読者別の含意
🔬研究者:Provides empirical evidence on disclosure quality divergence using GRI indicators.
🏢実務担当者:Highlights the need for third-party assurance to enhance credibility.
🏛政策担当者:Regulators can use this to strengthen enforcement against greenwashing.
📄 Abstract（原文）
This study aims to examine and compare the sustainability disclosure quality of major Indonesian banks and leading international banks. Using a quantitative content analysis method, eight banks—four Indonesian and four international—were analyzed through their 2024 Sustainability Reports based on the Global Reporting Initiative (GRI) Standards Consolidated 2021. A dual-tier scoring framework was applied to measure disclosure quality across quantitative, qualitative, and third-party verification dimensions. The findings reveal that although the aggregate disclosure scores appear similar between the two groups, fundamental contrasts exist in strategic focus. Indonesian banks tend to emphasize disclosure quantity and economic aspects, yet exhibit low levels of external assurance. Conversely, international banks demonstrate stronger commitment toward environmental and social disclosures, supported by higher verification credibility. These discrepancies highlight the tension between symbolic compliance and substantive action, reflecting differing regulatory pressures and market expectations. This study contributes empirical evidence to signaling and agency theory in the sustainability reporting context and provides actionable insights for regulators and stakeholders to strengthen accountability and mitigate greenwashing risks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.58344/jig.v4i1.493first seen 2026-05-15 18:03:04 · last seen 2026-06-16 05:07:24
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。