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All Journal Infestasi SENTRALISASI
Nabila Na'ma Aisa
Universitas Ahmad Dahlan
Economics, Econometrics & Finance

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Accounting Standards and ESG Disclosure: Evidence from Global Banks Annisa Fithria; Rintan Nuzul Ainy; Andreas Vernando; Nabila Na'ma Aisa; Surya Darma
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33901

Abstract

This study investigates the relationship between the adoption of international accounting standards and environmental, social, and governance (ESG) disclosure in the global banking sector using a panel dataset of 576 banks from 62 countries over the period 2009–2023. The empirical results show that the adoption of international accounting standards, particularly IFRS, is positively associated with ESG disclosure among global banks. Additional analyses indicate that the effect of accounting standards is stronger for environmental and social disclosure than for governance disclosure. The results also suggest that major global events, including the Paris Agreement and the COVID-19 pandemic, are associated with increased ESG disclosure. This study contributes to the literature by providing cross-country evidence on the relationship between accounting standards and ESG disclosure in the banking sector, extending prior research that primarily focuses on single-country settings. The findings highlight the broader transparency effects of international financial reporting frameworks and provide implications for regulators and policymakers seeking to strengthen sustainability reporting and promote sustainable finance. 
Exploring the Drivers of Green Skincare Purchases: Income, Norms, Trust, Knowledge and Attitude Alifah Nafisatul Khoridah; Nabila Na'ma Aisa; Fauziyah Nur Jamal
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5187

Abstract

This research aims to analyze the influence of income, subjective norms, social media, financial literacy, green trust, environmental knowledge, and environmental attitude on green skincare purchase decisions among Generation Z in Indonesia, as well as to examine the mediating role of environmental attitude. This study is quantitative and uses an online survey method, involving 358 Generation Z respondents who use green skincare products. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that subjective norms, social media, financial literacy, green trust, environmental knowledge, and environmental attitude have a significant positive influence on green skincare purchase decisions, while income does not. In addition, environmental attitude was found to mediate the relationship between environmental knowledge and purchase decisions. This study demonstrates that sustainable consumption behavior among Generation Z is more strongly influenced by social, psychological, and sustainability value factors than by economic factors.   
Co-Authors Alifah Nafisatul Khoridah Andreas Vernando Annisa Fithria Fauziyah Nur Jamal Rintan Nuzul Ainy Surya Darma