Integrated Reporting and SDGs Disclosure: An Analysis of Factors Influencing the Quality of Integrated Reports in the Banking Sector
統合報告とSDGs開示：銀行セクターにおける統合報告の質に影響を与える要因の分析 (AI 翻訳)
Ririn Nurilah, Gita Deprianti, Jainal Arifin, Yusnaini Yusnaini
🤖 gxceed AI 要約
日本語
本論文は、銀行セクターにおける統合報告（IR）とSDGs開示の質に影響を与える要因を体系的文献レビューにより特定した。内部ガバナンス（取締役会の独立性・規模・多様性、監査品質）、企業特性（規模、収益性）、外部要因（規制、制度的圧力）が重要であることを示している。
English
This systematic literature review identifies determinants of integrated reporting (IR) and SDGs disclosure quality in the banking sector. Key factors include internal governance (board independence, size, diversity, audit quality), firm characteristics (size, profitability), and external pressures (regulation, institutional demands). The study synthesizes 26 articles from 2016-2025.
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によるサステナビリティ開示基準の策定が進む中、銀行セクターにおける統合報告の質の決定要因を整理した本レビューは、開示実務の向上や規制設計に示唆を与える。特にガバナンス要因の重要性は日本の銀行にも適用可能。
In the global GX context
As integrated reporting gains traction under ISSB and TCFD frameworks, this review clarifies the governance and structural drivers of high-quality disclosure in banking. It supports global efforts to improve non-financial reporting and informs regulatory approaches.
👥 読者別の含意
🔬研究者:Provides a consolidated framework of IR/SDG disclosure determinants for further empirical testing.
🏢実務担当者:Highlights governance and firm-level factors banks should strengthen to improve reporting quality.
🏛政策担当者:Emphasizes the role of regulation and institutional pressure in driving better disclosure.
📄 Abstract（原文）
This study aims to examine the determinants influencing the quality of Integrated Reporting (IR) and Sustainable Development Goals (SDGs) disclosure in the banking sector. The growing demand for transparency and sustainability accountability has encouraged banks to adopt integrated reporting practices that combine financial and non-financial information to communicate long-term value creation. To address this issue, this study employs a Systematic Literature Review (SLR) approach based on the PRISMA guidelines to ensure a transparent and systematic literature selection process. The data were obtained exclusively from the Scopus database covering publications from 2016 to 2025. Through a rigorous screening and eligibility process, 26 empirical articles were selected and analyzed using narrative thematic synthesis. The results show that the quality of IR and SDGs disclosure in the banking sector is mainly influenced by internal governance mechanisms, including board independence, board size, gender diversity, and audit quality. In addition, firm characteristics such as bank size and profitability are identified as important determinants, as larger banks tend to have greater resources and face stronger legitimacy pressures to disclose sustainability information. External factors, particularly regulatory mandates and institutional pressures, also contribute to improving reporting quality. However, the influence of leverage and financial performance shows inconsistent results across studies. Overall, the findings indicate that integrated reporting quality reflects the interaction between governance structures, organizational resources, and institutional pressures faced by banks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.ilmudata.co.id/index.php/RIGGS/article/download/7138/5241first seen 2026-07-18 07:21:49
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