Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000
GRI基準とAA1000に基づくサステナビリティ報告書におけるCSRプログラム開示の分析 (AI 翻訳)
Dewi Djumiyati, Agus Munandar
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのKBMI 4カテゴリーに属する銀行のサステナビリティ報告書におけるCSRプログラム開示を分析。分析の結果、2022年から2024年の期間、GRI基準に基づく開示レベルは著しく進展し、POJK No.51/POJK.03/2017およびAA1000の説明責任原則への準拠は高いものの、標準トピックの開示にはばらつきが見られた。
English
This study examines CSR program disclosures in sustainability reports of Indonesian banks in the KBMI 4 category. Analysis shows significant progress during 2022-2024 with high compliance with POJK 51/2017 and AA1000 accountability principles, though variations exist in disclosure of standard topics.
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銀行を対象としており、日本のGX文脈に直接関連するものではないが、GRI基準やAA1000などの国際的なサステナビリティ報告フレームワークの実装事例として参考になる。
In the global GX context
This paper provides evidence of how Indonesian banks adopt GRI Standards and AA1000 in sustainability reporting, contributing to the global understanding of CSR disclosure practices in emerging markets.
👥 読者別の含意
🔬研究者:Researchers studying sustainability reporting in emerging economies can use this as a case study of GRI and AA1000 implementation.
🏢実務担当者:Corporate sustainability teams can learn about compliance with POJK 51/2017 and AA1000 principles, though applicability is limited to Indonesian context.
🏛政策担当者:Regulators in other developing countries may find insights on mandating CSR disclosure requirements similar to POJK 51/2017.
📄 Abstract（原文）
Purpose: This study examines the disclosure of CSR programs in the sustainability reports of banking companies included in the KBMI 4 category. Methodology/approach: Qualitative analysis with descriptive analysis. Results/findings: The analysis shows that the level of hunger disturbance based on the GRI Standards for banks in KBMI 4, has shown significant progress during the 2022-2024 period. All four banks consistently implemented the requirements in accordance with POJK No. 51/POJK.03/2017, with a high level of compliance with the general standards and accountability principles of AA1000, although there are still variations in disclosures of standard topics. Conclusions: The sustainability report disclosure of KBMI 4 banks showed significant progress during 2022-2024. All four consistently complied to with POJK No. 51/POJK.03/2017 and AA1000 accountability principles, with generally high adherence to GRI Standard. Despite variations in topic disclosures, CSR reporting has become a key strategy to enhance image, public trust, and sustainable competitiveness. Limitations: The scope of the study was limited to banks in KBMI 4, observation period only covered 2022-2024, focused on CSR disclosure and research data is secondary in nature. Contributions: The Banks within KBMI 4 have implemented CSR programs to support sustainability in accordance with applicable standards and support sustainable development in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.35912/jakman.v7i2.5677first seen 2026-05-15 18:11:10 · last seen 2026-06-15 05:26:44
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