ESG Disclosure Maturity in Indonesian Islamic Banks: Legal Implications for Green Banking Regulation
インドネシアのイスラム銀行におけるESG開示の成熟度：グリーンバンキング規制の法的含意 (AI 翻訳)
Wardah Yuspin, Kelik Wardiono, Absori Absori, Turdialiev Mukhammad Ali Polatjon Ogli
🤖 gxceed AI 要約
日本語
本研究はインドネシアのイスラム銀行を対象に、OJK規制第51/2017号に基づくESG開示の実態を評価。実質的・半実質的・形式的の3つの成熟度レベルを特定し、定量的指標が不足した報告書が規制・風評・コンプライアンスリスクやグリーンウォッシングの可能性を高めると指摘。開示基準の強化と調和の必要性を提言。
English
This paper evaluates ESG disclosure in Indonesian Islamic banks under OJK Regulation 51/2017, identifying three maturity levels: substantive, semi-substantive, and administrative. It finds narrative-heavy reports lacking quantitative benchmarks, which increases regulatory, reputational, and compliance risks, as well as greenwashing potential. The study calls for stronger disclosure standards and mandatory quantitative ESG benchmarks.
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
日本のSSBJや有報におけるESG開示基準策定にも示唆を与える。特に、定量指標の欠如が実質的な開示の質を損なう点は、日本企業の統合報告書作成においても重要な教訓となる。
In the global GX context
This paper contributes to the global discourse on ESG disclosure quality, highlighting the gap between compliance and substantive reporting. It underscores the need for mandatory quantitative benchmarks, a lesson relevant to ISSB and other standard-setters seeking to improve disclosure effectiveness.
👥 読者別の含意
🔬研究者:Provides a maturity framework for ESG disclosure in Islamic banking, useful for comparative studies on disclosure quality in religious financial institutions.
🏢実務担当者:Indonesian Islamic banks can use the three maturity levels to self-assess and enhance their ESG reporting, reducing greenwashing and regulatory risks.
🏛政策担当者:Regulators like OJK can note the need for mandatory quantitative ESG benchmarks to ensure substantive disclosures and mitigate greenwashing.
📄 Abstract（原文）
The integration of sustainable finance through Green Banking principles is a regulatory obligation for Indonesian Islamic commercial banks under OJK Regulation No. 51/2017. However, sustainability reports show substantial disparities in Environmental, Social, and Governance (ESG) disclosure depth and quality, especially environmentally. This article evaluates ESG implementation effectiveness in sustainability reports of Islamic banks and examines regulatory-legal implications of inconsistencies. Using normative juridical and comparative analysis, it reviews reports of five banks (2020-2024), supported by sustainable finance and environmental statutes. Findings identify three maturity levels: substantive, semi-substantive, and administrative. Narrative-dominant reports with limited quantitative indicators increase regulatory, reputational, compliance risks, and greenwashing potential. Regulation FSAR 51/2017 promotes formal compliance but lacks mandatory quantitative ESG benchmarks. Strengthening standards and harmonizing disclosures is essential to embed Green Banking substantively in Islamic banking and support sustainable economic development.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.37394/23207.2026.23.83first seen 2026-07-21 06:04:16
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