Integration of Sustainable Finance in KBMI 4 State-Owned Banks in Indonesia
インドネシアのKBMI4州立銀行における持続可能な金融の統合 (AI 翻訳)
Hardy R. Hermawan, Jerry Marmen, Fangky A. Sorongan
🤖 gxceed AI 要約
日本語
本稿はインドネシアの大手国有銀行3行（Bank Mandiri、BRI、BNI）におけるサステナビリティ報告を分析。OJK規制と持続可能な金融分類に対応したESG統合の実態を、GRI指標に基づく内容分析で評価。開示スコアは70〜77％で、形式的なコンプライアンスは達成しているものの、深度・透明性・インパクト測定は不十分であることが示された。理論分析ではグリーンウォッシングやESG統合成熟度モデルを適用し、規制圧力と市場期待が報告品質に影響を与えると結論。
English
This study analyzes sustainability reporting of three Indonesian state-owned banks (Bank Mandiri, BRI, BNI) for 2022-2024 using GRI-based content analysis. Disclosure scores range 70-77%, indicating formal compliance but insufficient depth, transparency, and impact measurement. Theoretical frameworks (Sustainable Finance Disclosure Theory, Greenwashing Typology, ESG Integration Maturity Model) suggest that regulatory pressure, market expectations, and reputational demands shape reporting quality. The banks are in transition from compliance to impact-based integration.
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OJK規制と持続可能な金融分類は、日本のSSBJや金融庁の「サステナビリティ開示」に関する議論と共通点がある。本稿は新興国における開示実務の課題（形式的遵守と実質的インパクトのギャップ）を具体的に示しており、日本企業がアジア市場でESG報告を強化する際の参考となる。
In the global GX context
This paper provides empirical evidence from an emerging Asian economy on the gap between compliance-based ESG disclosure and impact-oriented integration. It contributes to global discussions on greenwashing, disclosure quality, and the role of regulatory frameworks (OJK) akin to ISSB, CSRD, and SEC climate rules. The findings are relevant for understanding disclosure maturity in state-owned enterprises and for standard-setting bodies targeting enhanced transparency.
👥 読者別の含意
🔬研究者:Offers a comparative case for ESG disclosure quality and transition stages in emerging markets, useful for scholars studying sustainable finance regulation and greenwashing typology.
🏢実務担当者:Corporate sustainability teams can benchmark their own reporting against the analyzed banks' scores and identify gaps in depth and impact measurement.
🏛政策担当者:Regulators can learn from OJK's approach and the observed compliance-impact gap when designing or refining sustainable finance taxonomies and disclosure mandates.
📄 Abstract（原文）
The Indonesian banking industry faces demands to integrate environmental, social, and governance (ESG) principles in line with OJK regulations and the Sustainable Finance Taxonomy. This study analyzes the implementation of sustainable finance at three state-owned banks in KBMI category 4—Bank Mandiri, BRI, and BNI—during the 2022–2024 period. The method used is content analysis of sustainability reports, quantified using content analysis scoring based on GRI indicators and OJK regulations. The results show that Bank Mandiri excels in green financing, BRI excels in microfinance inclusion, and BNI plays a role as a development agent. Disclosure scores range from 70–77 percent, reflecting formal compliance but suboptimal in depth, transparency, and impact measurement. Theoretical analysis using Sustainable Finance Disclosure Theory, Greenwashing Typology, and the ESG Integration Maturity Model indicates that regulatory pressures, market expectations, and reputational demands influence the quality of ESG reporting. All three banks are still in the transition stage from compliance to impact-based integration. External verification, consistency of quantitative indicators, and measurement of tangible results are required so that sustainability reporting functions not merely as a normative obligation, but as an instrument of strategic legitimacy and ongoing accountability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.56174/jbfb.v2i1.1078first seen 2026-05-06 00:31:44
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。