Exploring sustainability and green banking disclosures: a study of banking sector

Juniati Gunawan (), Paulina Permatasari () and Umesh Sharma ()
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Juniati Gunawan: Universitas Trisakti
Paulina Permatasari: Universitas Katholik Parahyangan
Umesh Sharma: University of Waikato

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2022, vol. 24, issue 9, No 28, 11153-11194

Abstract: Abstract This study examines the sustainability and green banking performance of Indonesian banking sectors from their disclosures in sustainability reports covering a period of nine consecutive years. The findings elucidate that sustainability and green-banking disclosures are still dynamic year to year. Economic disclosures are the most widely disclosed information, while environmental disclosures are the lowest. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the global reporting initiatives (GRI) and Measuring Green Banking Practices guidelines developed by Shaumya and Arulrajah (2016). Combining these two measurements provided a more comprehensive disclosure list as guidance. This study is important, as it will contribute to the literature on green banking, which is scarce in the extant literature. Given the lack of standardization in sustainability, this study develops an indicator database to advance research on sustainability measurement and reporting in relation to green banking. The managerial implications for banks implementing sustainability they require sustainability governance as a platform to evaluate and monitor the sustainable finance action plan and build a sustainability strategy. This will enable banks to manage not only economic, but also environmental, social, and governance (ESG) risk.

Keywords: Sustainability; Green banking; Disclosures.; Indonesia; Banking sector (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s10668-021-01901-3

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