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Arifin, Jainal
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Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Integrated Reporting and SDGs Disclosure: An Analysis of Factors Influencing the Quality of Integrated Reports in the Banking Sector Nurilah, Ririn; Deprianti, Gita; Arifin, Jainal; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7138

Abstract

This study aims to examine the determinants influencing the quality of Integrated Reporting (IR) and Sustainable Development Goals (SDGs) disclosure in the banking sector. The growing demand for transparency and sustainability accountability has encouraged banks to adopt integrated reporting practices that combine financial and non-financial information to communicate long-term value creation. To address this issue, this study employs a Systematic Literature Review (SLR) approach based on the PRISMA guidelines to ensure a transparent and systematic literature selection process. The data were obtained exclusively from the Scopus database covering publications from 2016 to 2025. Through a rigorous screening and eligibility process, 26 empirical articles were selected and analyzed using narrative thematic synthesis. The results show that the quality of IR and SDGs disclosure in the banking sector is mainly influenced by internal governance mechanisms, including board independence, board size, gender diversity, and audit quality. In addition, firm characteristics such as bank size and profitability are identified as important determinants, as larger banks tend to have greater resources and face stronger legitimacy pressures to disclose sustainability information. External factors, particularly regulatory mandates and institutional pressures, also contribute to improving reporting quality. However, the influence of leverage and financial performance shows inconsistent results across studies. Overall, the findings indicate that integrated reporting quality reflects the interaction between governance structures, organizational resources, and institutional pressures faced by banks.
Co-Authors Agus Sasmito, Agus Agus Wiramsya Oscar Ahmad MAULANA Amin, Ahmadil Arief, Saifullah Arifin, Muhammad Jaenul Biakto, Karya T. Deprianti, Gita Erwald Mataufani, Caesariski Faisal Rahman, Faisal Firda Herlina Gani, Karina Sylvana Habibah Habibah Hartadi, Budi Hazairin Iman, Hendi Cahya Irfansyah, Muhammad Kennedy, Dave Kusmawan, I GPY. Massi, Muhammad N. Muhammad Firman Mujiburahman Nurilah, Ririn Panca Asmara, Yuli Panca, Yuli Pauzan, Muhammad Rendi Rendi Rendi, Rendi Restiana, Yulia Eka Robiatul Adawiah, Robiatul Saukani, Muhammad Sidiq, Abdurahim Trianiza, Ice Usman, Muhammad A. Yusnaini Yusnaini