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Implementation of the Indonesian Sustainable Finance Taxonomy as an Instrument for Renewable Energy Transition Based on Sustainable Business Strategy and Practices in the Banking Sector

Vira Alfianti Ningtyas, Lastuti Abubakar, Tri Handayani

Journal La Sociale📚 査読済 / ジャーナル2026-10-19#気候金融Origin: JP経営インパクト: 資金調達対象セクター: finance
DOI: 10.37899/journal-la-sociale.v7i4.6013
原典: https://doi.org/10.37899/journal-la-sociale.v7i4.6013

🤖 gxceed AI 要約

日本語

インドネシアの金融サービス庁（OJK）が導入したサステナブルファイナンス・タクソノミー（TKBI）の実装を、規範的法学アプローチで分析した研究。TKBIは銀行にESG考慮を融資判断・事業方針・リスク管理へ統合させる分類メカニズムとして機能するが、石炭関連企業へのシンジケート融資が継続するなど実効性に課題がある。規制執行と制度的説明責任の強化が、2060年ネットゼロ達成に向けた銀行部門の再エネ融資拡大に不可欠と結論づける。

English

This study analyzes Indonesia's Sustainable Finance Taxonomy (TKBI) as a regulatory instrument for steering banks toward renewable energy financing. Using a normative juridical approach, it finds TKBI provides a classification mechanism that pushes ESG integration into lending and risk management, yet continued syndicated lending to coal firms reveals implementation gaps. It concludes that stronger regulatory enforcement and institutional accountability are needed to align banking with Indonesia's 2060 net-zero target.

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

新興国におけるタクソノミー実装と移行金融の課題を示す事例として、日本のSSBJ基準や移行金融政策の議論にも示唆を与える。特に「グリーンと移行」の分類が実際の融資慣行と乖離する構造的課題は日本企業のトランジション対応を考える上でも参考になる。

In the global GX context

Adds a Global South perspective to the taxonomy landscape (EU taxonomy, ISSB, transition finance), showing how a national green taxonomy interacts with real banking practice and exposes the gap between classification and coal-phaseout enforcement. Useful for comparative disclosure-infrastructure and transition-finance scholarship.

👥 読者別の含意

🔬研究者:新興国タクソノミーの実装ギャップと移行金融の実効性を規範的に分析する枠組みの参考になる。

🏢実務担当者:東南アジアで事業展開する企業は、現地銀行のタクソノミー対応と石炭融資継続リスクを調達・与信戦略に織り込むべき。

🏛政策担当者:タクソノミー策定だけでなく、執行・説明責任の仕組みと石炭融資の扱いを設計する重要性を示す。

📄 Abstract（原文）

In response to climate change and Indonesia’s commitment to achieving Net Zero Emissions by 2060, sustainable finance has become an essential instrument for supporting the energy transition. The Financial Services Authority (OJK) introduced the Indonesian Sustainable Finance Taxonomy (TKBI) to classify economic activities into green and transition categories, providing guidance for financial institutions in allocating sustainable financing. However, the continued involvement of banks in syndicated lending to coal-related corporations raises concerns about the effectiveness of sustainable finance implementation. This study examines the implementation of the TKBI in encouraging financial institutions and corporations to support renewable energy financing and evaluates the role of the banking sector in facilitating Indonesia’s energy transition. Employing a normative juridical approach with a descriptive analytical method, the research analyzes primary, secondary, and tertiary legal materials, supported by relevant policy and regulatory documents. The findings indicate that the TKBI serves as a strategic regulatory framework for directing financial institutions and corporations toward a just and sustainable energy transition. It provides a classification mechanism that encourages banks to integrate environmental, social, and governance considerations into financing decisions, business policies, and risk management strategies. Nevertheless, continued financing of coal-related activities highlights challenges in aligning banking practices with national sustainability objectives. The study concludes that strengthening regulatory implementation, institutional accountability, and sustainable financing practices is essential to enhancing the banking sector’s contribution to renewable energy development and achieving Indonesia’s Net Zero Emissions target by 2060.

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