A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK

ESG開示のコンプライアンスと質の評価：SEOJK 16/2021フレームワークに基づくBank BRIの証拠 (AI 翻訳)

Satya Awang Kurniawan, E. Sukoharsono

Jurnal Akuntansi Kontemporer📚 査読済 / ジャーナル2026-01-26#ESG

原典: https://doi.org/10.33508/jako.v18i1.7658

🤖 gxceed AI 要約

日本語

本研究は、インドネシアのBank BRIのサステナビリティ報告書（2021-2023年）をSEOJK 16/2021に基づき分析。コンプライアンススコアは80～88点で、ESG開示の質に改善余地があることを示す。インドネシアの規制枠組みにおける事例として有用。

English

This study assesses Bank BRI's sustainability reports (2021-2023) against Indonesia's SEOJK 16/2021 regulation. Compliance scores range from 80 to 88 out of 100, with room for ESG disclosure quality improvement. Provides a case study of ESG disclosure in an emerging economy.

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

インドネシアの規制に基づく事例であり、日本のGX文脈（SSBJ・有報等）への直接的な示唆は限定的。ただし、新興国におけるESG開示の実態把握として参考になる可能性がある。

In the global GX context

This paper offers a granular case study of ESG disclosure compliance under an Indonesian regulation. For global GX scholars, it highlights challenges in implementing disclosure standards in emerging markets, though its single-bank focus limits generalizability.

👥 読者別の含意

🔬研究者:Useful as an example of content analysis methodology for ESG disclosure compliance in an emerging economy.

🏢実務担当者:Limited direct applicability; may offer insights for banks in similar regulatory environments.

🏛政策担当者:Potentially relevant for regulators designing or evaluating ESG disclosure frameworks in developing countries.

📄 Abstract（原文）

Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and content analysis. Research Results and Findings. The results show that Bank BRI has presented its sustainability report for the period 2021 – 2023 in accordance with SEOJK 16/2021, with consecutive scores of 80.13, 88.00, and 87.25 on a scale of 100. The ESG disclosure analysis identifies several areas that require special attention. The implications of this research are expected to be the basis for further research to measure and analyze corporate sustainability reports in Indonesia.

🔗 Provenance — このレコードを発見したソース

semanticscholar https://doi.org/10.33508/jako.v18i1.7658first seen 2026-05-15 18:06:02 · last seen 2026-06-16 05:07:29

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