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All Journal Ecobankers : Journal of Economy and Banking
Alicia Ananda Putri
Management Study Program, Faculty of Economics and Management, Universitas Darussalam Gontor, Indonesia
Economics, Econometrics & Finance

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Beyond Symbolic Compliance: Unveiling ESG Decoupling and the Climate Accountability Loop in ASEAN Banking TCFD (Task Force on Climate- related Financial Disclosures Najwa Syifa Naurah; Andika Rendra Bimantara; Aulia Zahra Rizqan; Alicia Ananda Putri
Ecobankers : Journal of Economy and Banking Vol. 7 No. 2 (2026): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

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Abstract

This study aims to evaluate the quality and depth of climate risk disclosure in the sustainability reports of six systemic Southeast Asian banks DBS, OCBC, BCA, Bank Mandiri, Maybank, and CIMB based on the four pillars of the Task Force on Climate-related Financial Disclosures (TCFD): Governance, Strategy, Risk Management, and Metrics & Targets. This research applies a qualitative approach using content analysis on the 2025 Annual Reports and Sustainability Reports, coded into eleven TCFD sub-recommendations and validated through cross-referencing between document sections. The results indicate that disclosure maturity across the region remains asymmetric: four banks (CIMB, OCBC, DBS, and BCA) achieved the maximum maturity level across all pillars, while Maybank and Bank Mandiri remained constrained mainly on the Metrics & Targets and Strategy pillars due to the absence of PCAF-based absolute financed emissions data and quantitative scenario analysis. The novelty of this study lies in its granular qualitative approach, which detects symbolic and substantive disclosure patterns directly from report text, in contrast to prior studies that mainly rely on aggregate quantitative scores. This study contributes to regional regulators (BNM, MAS, OJK) by recommending mandatory, externally verifiable annual progress reporting on sectoral decarbonization targets as a minimum disclosure standard
Co-Authors Andika Rendra Bimantara Aulia Zahra Rizqan Najwa Syifa Naurah