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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Kalbisocio: Jurnal Bisnis dan Komunikasi Asian Journal of Community Services (AJCS) Journal of Comprehensive Science Media Ekonomi Jurnal Keuangan dan Perbankan Journal Research of Social Science, Economics, and Management Jurnal Inovasi Global
Pracoyo, Antyo
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Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Symbolic Compliance vs. Substantive Action: A Comparative Analysis of Sustainability Disclosure Quality Between Major Indonesian and International Banks Dwiputra, Farid; Muchlis, Muchlis; Simatupang, Batara Maju; Pracoyo, Antyo
Jurnal Inovasi Global Vol. 4 No. 1 (2026): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v4i1.493

Abstract

This study aims to examine and compare the sustainability disclosure quality of major Indonesian banks and leading international banks. Using a quantitative content analysis method, eight banks—four Indonesian and four international—were analyzed through their 2024 Sustainability Reports based on the Global Reporting Initiative (GRI) Standards Consolidated 2021. A dual-tier scoring framework was applied to measure disclosure quality across quantitative, qualitative, and third-party verification dimensions. The findings reveal that although the aggregate disclosure scores appear similar between the two groups, fundamental contrasts exist in strategic focus. Indonesian banks tend to emphasize disclosure quantity and economic aspects, yet exhibit low levels of external assurance. Conversely, international banks demonstrate stronger commitment toward environmental and social disclosures, supported by higher verification credibility. These discrepancies highlight the tension between symbolic compliance and substantive action, reflecting differing regulatory pressures and market expectations. This study contributes empirical evidence to signaling and agency theory in the sustainability reporting context and provides actionable insights for regulators and stakeholders to strengthen accountability and mitigate greenwashing risks.
Co-Authors Ahmad Adriansyah Alamsyah, Farhan Andriani, Meta Argakoesoemah, Mohamad Ramadhan Bagasworo, Wasi Budhijana, Bambang Dwi Kuntari, Arni Dwiputra, Farid Erric Wijaya, Erric Ferli, Ossi Hari Murti, Ade Hariyanti, Enny Harun, Paulina Haryanti, Enny Istantoro, Bayu Joyosumarto, Subarjo Maju Simatupang, Batara Milach, Azki Zainal Muchlis Muchlis Noviyanti, Indah Salsa Paulina Paulina Phimnoi, Kanokwan Purnamaningrum, Tri Kunawangsih Putri, Vidiyanna Rizal Rasyid, Soelaiman Rifani, Milsa Rizal Putri, Vidiyanna Santi Rimadias Setiawati, Asri Simatupang, Batara Maju Sulistyojati, Putrianti Swastiti, Pradinta Ignatia Wardani, Deni