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Materiality-based review of esg practices in indonesia’s banking sector

マテリアリティに基づくインドネシア銀行セクターのESG実践のレビュー (AI 翻訳)

Diaz Alvin Firdausa, T. Perdana, K. Saefullah

BIO Web of Conferences📚 査読済 / ジャーナル2026-01-01#ESG
DOI: 10.1051/bioconf/202622507002
原典: https://doi.org/10.1051/bioconf/202622507002

🤖 gxceed AI 要約

日本語

本論文は、インドネシアの銀行8行の2024年サステナビリティ報告書を、S&P Global ESGスコアの業種別マテリアリティマップを用いて分析。コーポレートガバナンスや情報セキュリティはISO認証などで成熟しているが、税戦略や政策提言の透明性は低く、気候関連指標の標準化が課題。進展しつつあるESG実践の成熟度マトリックスを提示。

English

This paper reviews ESG practices of eight major Indonesian banks using the S&P Global ESG Scores industry materiality map as a benchmark. Findings show mature governance and information security with ISO certifications, but basic transparency in tax strategy and policy advocacy. Standardized climate metrics require further harmonization, while sustainable finance products are progressing.

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

本論文はインドネシアの事例だが、日本企業の新興国進出におけるESG開示のベンチマークとして参考になる。SSBJ基準との比較や、アジア域内の開示水準を理解する上で有用。

In the global GX context

This paper adds to the global literature on ESG materiality assessment in emerging market banking sectors. It demonstrates the use of a structured materiality map to benchmark disclosure maturity, which can be replicated in other jurisdictions including under ISSB frameworks.

👥 読者別の含意

🔬研究者:Provides a structured materiality-based review methodology applicable to other emerging market sectors.

🏢実務担当者:Illustrates how Indonesian banks are adopting ESG frameworks, useful for benchmarking.

🏛政策担当者:Highlights gaps in transparency on tax and policy advocacy, informing regulatory focus.

📄 Abstract（原文）

ESG practice refers to the integration of environmental, social, and governance considerations into corporate strategy to manage material risks and create long-term value. This article reviews ESG practices among Indonesian banks by using a sector-specific materiality map to structure a narrative synthesis of 2024 public disclosures. The review assesses maturity across nine priority topics, including corporate governance, information security, and climate risk. This study addresses a gap in Indonesia, where the explicit use of an industry-specific materiality framework to evaluate banking practices has been limited. By applying the S&P Global ESG Scores industry materiality map as a conceptual benchmark, the research analyzes the 2024 sustainability reports of eight major banks. The findings indicate established governance structures and advanced information security protocols, as evidenced by ISO certifications, while highlighting that transparency in tax strategy and policy advocacy remains basic. Furthermore, the study presents a maturity matrix showing that while sustainable finance product development is progressing, standardized climate metrics require further harmonization. Overall, Indonesian banks show advancing ESG practices, but future progress will depend on enhanced disclosures on policy advocacy and deeper impact measurement.

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