A Critical Analysis of Sustainability Reporting in Indonesian Islamic Banking Using Global Reporting Initiative Standards
インドネシアのイスラム銀行におけるサステナビリティ報告の批判的分析：グローバル・レポーティング・イニシアチブ基準を用いて (AI 翻訳)
D. Reni, . Rido, M. Ridho, Irza Al, H. Muklis
🤖 gxceed AI 要約
日本語
本論文は、インドネシアのイスラム商業銀行6行の2022年サステナビリティ報告書をGRI基準に基づき分析した。開示は分野により不均衡で、社会情報の開示率が最も高く(62.5%)、環境(39.4%)、経済(41.7%)が続く。規制導入後もGRI準拠の開示が自動的に進むわけではないことを示す。
English
This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automatically lead to comprehensive GRI-aligned disclosure, highlighting persistent gaps in biodiversity and equal remuneration.
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基準や有報でのサステナビリティ開示が進むが、本論文は規制導入後も開示の質が均一にならない課題を示唆する。イスラム金融という特殊セクターの事例だが、開示の選択的パターンは日本の金融機関の統合報告にも教訓を与える。
In the global GX context
This paper contributes to the global debate on voluntary vs mandatory sustainability disclosure by showing that even with regulation (POJK 51/2017), GRI adoption remains partial. It adds an aspect-level analysis often missing in GRI studies, relevant for ISSB and EU CSRD implementation where granular disclosure matters.
👥 読者別の含意
🔬研究者:Provides an aspect-level map of GRI disclosure in Islamic banking, highlighting selective disclosure patterns explained by legitimacy and stakeholder theory.
🏢実務担当者:Shows that adopting regulation is not enough; companies need to systematically address missing aspects like biodiversity and equal remuneration to improve disclosure completeness.
🏛政策担当者:Indicates that regulators should monitor not just adoption but also the substance of disclosure, as banks may focus on easy social aspects while neglecting harder environmental ones.
📄 Abstract（原文）
Purpose – This study analyzes the breadth of sustainability reporting among Indonesian Islamic commercial banks following the implementation of Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. Methods – The study employs qualitative content analysis, supported by descriptive statistics, of the 2022 sustainability reports of six Islamic commercial banks. Using a predefined coding sheet, 23 GRI-related aspects were assessed at the aspect level through binary scoring (1 = disclosed; 0 = not disclosed). The findings were interpreted using legitimacy theory and stakeholder theory. Findings – Sustainability disclosure remains uneven across categories. Social disclosure is the most extensive, averaging 5.00 of 8 aspects disclosed (62.5%), followed by environmental disclosure at 4.33 of 11 aspects (39.4%) and economic disclosure at 1.67 of 4 aspects (41.7%). All sampled banks disclosed economic performance and employment-related aspects, whereas indirect economic impacts, biodiversity, equal remuneration, and labor grievance mechanisms were not disclosed. Research implications – The study is limited to one reporting year, six banks, and a single-coder design; therefore, it captures disclosure breadth rather than long-term trends or disclosure quality. Nevertheless, it extends the literature by showing that regulatory adoption does not automatically produce comprehensive GRI-aligned disclosure. Originality – This article offers an aspect-level map of sustainability disclosure in Indonesian Islamic banking and explains selective disclosure patterns through legitimacy and stakeholder perspectives. Unlike prior GRI-based studies in Islamic banking that mainly rely on aggregate disclosure indices, this study maps disclosure at the aspect level to show which themes remain absent after regulatory adoption.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.66053/ijota.v4i1.384first seen 2026-05-15 18:15:59 · last seen 2026-06-15 05:26:53
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