Revealing Sustainability Performance: A Content Analysis of Sustainability Reporting from Big Four Indonesian Banking Institutions

DOI

10.2991/978-94-6463-692-5_4How to use a DOI?

Keywords

Sustainability Performance; Disclosure; Banks; Content Analysis; Business-Oriented

Abstract

This study aims to evaluate the disclosure of sustainability reporting on big four banks listed on the Indonesia Stock Exchange through content analysis. Sustainable reporting always prioritizes environmental issues, although sustainability itself is not always environmental. This study provides a more in-depth and focused analysis on topics that are relevant to sustainability issues that are important to the banking industry. This study adapts Landrum’s five-stage approach to sustainable companies. The data to be analyzed are sustainability reporting from big four banks listed on the Indonesia Stock Exchange. The findings show that the big four banks continue to be business-oriented, placing more of an emphasis on internal control and profit-maximizing tactics than on mitigating the damaging effects of their operations on the environment. This situation arises from the fact that banks are by their very nature focused on providing exceptional customer service and upholding consumer trust. The findings contributing for banks to identify areas of weakness or strength in their sustainability performance and improve transparency and accountability in sustainable reporting.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Anggreni Dian Kurniawati
PY  - 2025
DA  - 2025/05/01
TI  - Revealing Sustainability Performance: A Content Analysis of Sustainability Reporting from Big Four Indonesian Banking Institutions
BT  - Proceedings of the 12th Gadjah Mada International Conference on Economics and Business (GAMAICEB 2024)
PB  - Atlantis Press
SP  - 46
EP  - 60
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-692-5_4
DO  - 10.2991/978-94-6463-692-5_4
ID  - Kurniawati2025
ER  -