Transparency and Disclosure in the Implementation of Fintech and Artificial Intelligence by Financial Service Institutions in Sustainability Reports
金融サービス機関によるサステナビリティ報告書におけるフィンテックと人工知能の導入に関する透明性と開示 (AI 翻訳)
Wiwiek Prihandini
🤖 gxceed AI 要約
日本語
インドネシアの4種類の金融機関（銀行、保険、金融会社、証券会社）のサステナビリティ報告書20件を分析。フィンテックとAIの導入と開示の透明性を評価。銀行が最も高い導入・開示水準を示したが、全体的に技術開示は限定的で「デジタル化」などの曖昧な表現が多い。報告基準の強化と規制ガイドラインの改善を提言。
English
This study analyzes 20 sustainability reports from Indonesian financial institutions (banks, insurance, finance companies, securities firms) to assess fintech and AI implementation and disclosure transparency. Banks show the highest levels, but overall technology disclosures are limited, often using vague terms like 'digitalization'. The paper recommends stronger reporting standards and regulatory guidelines to improve transparency.
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
インドネシアの事例であるが、サステナビリティ報告における技術開示の透明性は日本の金融機関にも共通する課題。SSBJや有報での技術関連開示の強化に示唆を与える。
In the global GX context
This paper highlights the gap between technology implementation and disclosure in sustainability reports, relevant for global frameworks like GRI or ISSB. It underscores the need for clearer standards on disclosing digital transformation and its ESG impacts.
👥 読者別の含意
🔬研究者:Researchers can use the methodology to analyze technology disclosure patterns across different sectors or countries.
🏢実務担当者:Corporate sustainability teams should ensure transparent disclosure of fintech and AI adoption to build trust and meet investor expectations.
🏛政策担当者:Regulators may consider strengthening guidelines for technology-related disclosures in sustainability reports to enhance accountability.
📄 Abstract（原文）
This study evaluates the application of financial technology (FinTech) and artificial intelligence (AI), as well as the transparency of their disclosure in Sustainability Reports across four types of financial service institutions (FSIs) in Indonesia: banks, insurance companies, finance companies, and securities firms. By analysing the content of 20 Sustainability Reports, this study finds that banks have the highest level of technology implementation and disclosure, followed by finance, insurance, and securities firms. Although FinTech and AI contribute to operational efficiency, service innovation, and the expansion of financial access, disclosures related to these technologies are still limited in Sustainability Reports, often using terms like “digitalisation” without explicit explanation. These findings underscore the importance of enhanced transparency in technology disclosure to foster public trust and accountability, as well as to ensure compliance with regulations such as the OJK Regulation on Sustainable Finance. This study recommends strengthening reporting standards and regulatory guidelines to improve technology disclosures in the financial sector, thus enabling a sustainable andinclusive digital financial ecosystem.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21098/jcli.v5i1.447first seen 2026-05-15 18:25:02 · last seen 2026-06-15 05:27:12
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